https://www.taxtmi.com/caselaws?id=355360 Central excise duty could not be confirmed solely on the basis of electricity consumption where no prescribed and notified consumption norms were first applied and other relevant factors were ignored. The Tribunal stated that a demand founded only on a fixed conversion rate from power usage to alleged production is unsustainable when the statutory framework requires norms to be laid down and deviations to be assessed with additional inputs and circumstances. Electricity consumption, by itself, is not a sufficient basis to determine duty liability, and a demand built on that isolated metric was set aside. en-us Tue, 07 Nov 2017 00:00:00 +0530 Wed, 14 Feb 2018 09:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355360 Central excise duty could not be confirmed solely on the basis of electricity consumption where no prescribed and notified consumption norms were first applied and other relevant factors were ignored. The Tribunal stated that a demand founded only on a fixed conversion rate from power usage to alleged production is unsustainable when the statutory framework requires norms to be laid down and deviations to be assessed with additional inputs and circumstances. Electricity consumption, by itself, is not a sufficient basis to determine duty liability, and a demand built on that isolated metric was set aside. Case-Laws Central Excise Tue, 07 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355360