https://www.taxtmi.com/caselaws?id=335329 The court quashed the Order-in-Original and remanded the case for fresh adjudication, emphasizing the need for substantive evidence and adherence to principles of natural justice. It directed that if Dr. N.K. Batra's report is relied upon, an experiment must be conducted at the factory premises to determine actual electricity consumption. The court criticized procedural lapses, including the failure to provide crucial documents and conduct necessary experiments, and highlighted the inadequacy of evidence provided by the respondents to prove allegations of clandestine removal of M.S. Ingots. en-us Wed, 31 Aug 2016 00:00:00 +0530 Wed, 30 Nov 2016 12:03:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335329 The court quashed the Order-in-Original and remanded the case for fresh adjudication, emphasizing the need for substantive evidence and adherence to principles of natural justice. It directed that if Dr. N.K. Batra's report is relied upon, an experiment must be conducted at the factory premises to determine actual electricity consumption. The court criticized procedural lapses, including the failure to provide crucial documents and conduct necessary experiments, and highlighted the inadequacy of evidence provided by the respondents to prove allegations of clandestine removal of M.S. Ingots. Case-Laws Central Excise Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335329