https://www.taxtmi.com/caselaws?id=351382 A demand for central excise duty based on projected production from electricity consumption and other circumstantial indicators of alleged clandestine manufacture of MS ingots was held unsustainable. Electricity-based quantification, even with technical opinion and supporting allegations such as shortage of moulds, bogus slag sales and false trading entries, was treated as insufficient on its own to prove clandestine removal. The stated principle is that excess electricity consumption may create suspicion, but the Revenue must still establish clandestine manufacture and clearance with tangible, positive and concrete evidence. On that basis, the demand failed and the appeal was allowed in favour of the assessee. en-us Fri, 13 Oct 2017 00:00:00 +0530 Fri, 24 Nov 2017 06:25:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351382 A demand for central excise duty based on projected production from electricity consumption and other circumstantial indicators of alleged clandestine manufacture of MS ingots was held unsustainable. Electricity-based quantification, even with technical opinion and supporting allegations such as shortage of moulds, bogus slag sales and false trading entries, was treated as insufficient on its own to prove clandestine removal. The stated principle is that excess electricity consumption may create suspicion, but the Revenue must still establish clandestine manufacture and clearance with tangible, positive and concrete evidence. On that basis, the demand failed and the appeal was allowed in favour of the assessee. Case-Laws Central Excise Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351382