https://www.taxtmi.com/caselaws?id=240850 The Tribunal confirmed a demand against the applicant for using power in the process of frame filling for manufacturing matches. The Tribunal found that factual evidence, including electrical connections, power consumption patterns, and admissions by the appellant, supported the conclusion that power was indeed used. The Tribunal also determined that the applicant's arguments regarding rectification of mistakes were unfounded and confirmed the demand for duty and interest for the relevant period, partially allowing the application by dropping the demand and penalty for a specific period but confirming it for the subsequent period with appropriate penalties under the Central Excise Act, 1944. en-us Mon, 25 Nov 2013 00:00:00 +0530 Sat, 30 Aug 2014 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240850 The Tribunal confirmed a demand against the applicant for using power in the process of frame filling for manufacturing matches. The Tribunal found that factual evidence, including electrical connections, power consumption patterns, and admissions by the appellant, supported the conclusion that power was indeed used. The Tribunal also determined that the applicant's arguments regarding rectification of mistakes were unfounded and confirmed the demand for duty and interest for the relevant period, partially allowing the application by dropping the demand and penalty for a specific period but confirming it for the subsequent period with appropriate penalties under the Central Excise Act, 1944. Case-Laws Central Excise Mon, 25 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240850