https://www.taxtmi.com/caselaws?id=249618 Allegations of clandestine manufacture and removal of M.S. ingots were examined on the basis of electricity-consumption data and surrounding circumstantial material. One view held that, without direct evidence of unaccounted raw material, actual clandestine clearance, or reliable experimental data fixing a universal consumption norm, duty demand could not be sustained merely from estimated production derived from electricity use. The contrary view held that the appellants' data, admissions, and the manufacturing process justified a conservative estimate of suppressed production and supported the demand and penalties. A difference of opinion was recorded, and the matter was directed to the President for reference to a Third Member. en-us Fri, 31 Jan 2014 00:00:00 +0530 Tue, 15 Jul 2014 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249618 Allegations of clandestine manufacture and removal of M.S. ingots were examined on the basis of electricity-consumption data and surrounding circumstantial material. One view held that, without direct evidence of unaccounted raw material, actual clandestine clearance, or reliable experimental data fixing a universal consumption norm, duty demand could not be sustained merely from estimated production derived from electricity use. The contrary view held that the appellants' data, admissions, and the manufacturing process justified a conservative estimate of suppressed production and supported the demand and penalties. A difference of opinion was recorded, and the matter was directed to the President for reference to a Third Member. Case-Laws Central Excise Fri, 31 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249618