https://www.taxtmi.com/caselaws?id=258853 The Tribunal allowed the appeals filed by the appellants, setting aside the duty demands and penalties issued by the Commissioner. The Tribunal found that the reliance on private ledger account entries without proper cross-examination was insufficient to sustain the allegations of duty evasion. It emphasized the importance of conducting actual experiments to determine accurate power consumption and highlighted the discrepancies in power consumption ratios. The Tribunal concluded that the impugned orders were not sustainable due to the lack of concrete evidence supporting duty evasion, ultimately ruling in favor of the appellants. en-us Thu, 19 Mar 2015 00:00:00 +0530 Wed, 10 Feb 2016 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258853 The Tribunal allowed the appeals filed by the appellants, setting aside the duty demands and penalties issued by the Commissioner. The Tribunal found that the reliance on private ledger account entries without proper cross-examination was insufficient to sustain the allegations of duty evasion. It emphasized the importance of conducting actual experiments to determine accurate power consumption and highlighted the discrepancies in power consumption ratios. The Tribunal concluded that the impugned orders were not sustainable due to the lack of concrete evidence supporting duty evasion, ultimately ruling in favor of the appellants. Case-Laws Central Excise Thu, 19 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258853