https://www.taxtmi.com/caselaws?id=244125 The tribunal found that the wide variation in electricity consumption indicated suppressed production, with the appellants failing to justify the excess usage. The revenue met its burden of proof, while the appellants' defense on unaccounted procurement lacked merit. A pre-deposit of Rs. 1.50 crore was ordered for the appeals, with the remaining amount and penalties on hold pending appeal. en-us Tue, 08 Oct 2013 00:00:00 +0530 Wed, 19 Feb 2014 06:59:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244125 The tribunal found that the wide variation in electricity consumption indicated suppressed production, with the appellants failing to justify the excess usage. The revenue met its burden of proof, while the appellants' defense on unaccounted procurement lacked merit. A pre-deposit of Rs. 1.50 crore was ordered for the appeals, with the remaining amount and penalties on hold pending appeal. Case-Laws Central Excise Tue, 08 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244125