https://www.taxtmi.com/caselaws?id=334249 The Tribunal dismissed the Revenue's appeal against the Commissioner of Central Excise, Bhopal's order demanding duty on unaccounted production and clearance of MS ingots. The decision emphasized the lack of evidence supporting clandestine manufacture and clearance, noting no discrepancies in stock or direct proof of wrongdoing. Expert analysis on power consumption patterns discredited the Revenue's claims, highlighting legitimate electricity use beyond ingot production. Relying on legal precedents, the Tribunal concluded that excessive power consumption alone was insufficient to uphold charges without corroborating evidence, ultimately upholding the impugned order and dropping the duty demand against the respondent. en-us Tue, 30 Aug 2016 00:00:00 +0530 Fri, 17 Feb 2017 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334249 The Tribunal dismissed the Revenue's appeal against the Commissioner of Central Excise, Bhopal's order demanding duty on unaccounted production and clearance of MS ingots. The decision emphasized the lack of evidence supporting clandestine manufacture and clearance, noting no discrepancies in stock or direct proof of wrongdoing. Expert analysis on power consumption patterns discredited the Revenue's claims, highlighting legitimate electricity use beyond ingot production. Relying on legal precedents, the Tribunal concluded that excessive power consumption alone was insufficient to uphold charges without corroborating evidence, ultimately upholding the impugned order and dropping the duty demand against the respondent. Case-Laws Central Excise Tue, 30 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334249