https://www.taxtmi.com/caselaws?id=344701 A demand for central excise duty based solely on abnormal electricity consumption and presumptive production estimates could not be sustained without corroborative evidence of clandestine manufacture or clearance. The record showed no technical study, field verification, or other factual basis for fixing the alleged power norms, and prior settlement references or a different case did not prove the present allegation. In the absence of positive evidence linking electricity use to unaccounted production, the demand and penalty were held unsustainable, and the impugned order was set aside in favour of the assessee. en-us Mon, 19 Jun 2017 00:00:00 +0530 Tue, 01 Aug 2017 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344701 A demand for central excise duty based solely on abnormal electricity consumption and presumptive production estimates could not be sustained without corroborative evidence of clandestine manufacture or clearance. The record showed no technical study, field verification, or other factual basis for fixing the alleged power norms, and prior settlement references or a different case did not prove the present allegation. In the absence of positive evidence linking electricity use to unaccounted production, the demand and penalty were held unsustainable, and the impugned order was set aside in favour of the assessee. Case-Laws Central Excise Mon, 19 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344701