https://www.taxtmi.com/caselaws?id=170942 The Tribunal upheld the Commissioner's decision to vacate the show cause notice, ruling that the Revenue's case relying on electricity consumption data and the IIT Kanpur report was insufficient to prove clandestine removal of goods. The judgment emphasized the necessity of tangible, direct evidence such as records of raw material receipts and labor employment to substantiate allegations of clandestine removal. The Tribunal reiterated that high electricity consumption alone cannot be the sole basis for concluding unaccounted production and removal of goods, aligning with established legal principles in excise duty matters. en-us Tue, 20 Mar 2012 00:00:00 +0530 Thu, 23 Feb 2017 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170942 The Tribunal upheld the Commissioner's decision to vacate the show cause notice, ruling that the Revenue's case relying on electricity consumption data and the IIT Kanpur report was insufficient to prove clandestine removal of goods. The judgment emphasized the necessity of tangible, direct evidence such as records of raw material receipts and labor employment to substantiate allegations of clandestine removal. The Tribunal reiterated that high electricity consumption alone cannot be the sole basis for concluding unaccounted production and removal of goods, aligning with established legal principles in excise duty matters. Case-Laws Customs Tue, 20 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170942