https://www.taxtmi.com/caselaws?id=170834 The Tribunal set aside the demand against a manufacturer of MS Ingots, emphasizing that excessive electricity consumption did not automatically imply increased production. The High Court upheld the Tribunal's decision, stating that the inference drawn based on electricity consumption was not justified. The Court highlighted the lack of corroborative evidence to prove increased production or clandestine removal, emphasizing the need for thorough investigations to substantiate such claims. The appeal was dismissed as no substantial question of law arose, emphasizing the importance of supporting allegations with concrete evidence in cases involving alleged misconduct in production processes. en-us Tue, 24 Aug 2010 00:00:00 +0530 Fri, 28 Apr 2017 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170834 The Tribunal set aside the demand against a manufacturer of MS Ingots, emphasizing that excessive electricity consumption did not automatically imply increased production. The High Court upheld the Tribunal's decision, stating that the inference drawn based on electricity consumption was not justified. The Court highlighted the lack of corroborative evidence to prove increased production or clandestine removal, emphasizing the need for thorough investigations to substantiate such claims. The appeal was dismissed as no substantial question of law arose, emphasizing the importance of supporting allegations with concrete evidence in cases involving alleged misconduct in production processes. Case-Laws Central Excise Tue, 24 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170834