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    <description>The Tribunal set aside the impugned order due to lack of consideration for seized documents and discrepancies in production capacity claims. It emphasized the need for a comprehensive examination before confirming duty demands, remanding the matter for a fresh decision. The judgment underscored the importance of considering all relevant factors beyond electricity consumption norms, ensuring a fair assessment guided by legal precedents and expert opinions. The remand aimed to provide a just outcome based on a thorough reconsideration of the case.</description>
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      <description>The Tribunal set aside the impugned order due to lack of consideration for seized documents and discrepancies in production capacity claims. It emphasized the need for a comprehensive examination before confirming duty demands, remanding the matter for a fresh decision. The judgment underscored the importance of considering all relevant factors beyond electricity consumption norms, ensuring a fair assessment guided by legal precedents and expert opinions. The remand aimed to provide a just outcome based on a thorough reconsideration of the case.</description>
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