https://www.taxtmi.com/caselaws?id=356140 The Commissioner (Appeals) set aside the demand and penalty imposed on a partnership firm for alleged duty evasion due to suppression of production and clearance of goods. The Tribunal upheld this decision, emphasizing that excess electricity consumption alone cannot justify demanding Central Excise duty. The Tribunal referred to settled law that mere electricity consumption cannot be the sole basis for determining duty liability. Consequently, the Tribunal dismissed the Revenue's appeal, affirming the decision of the Commissioner (Appeals) and emphasizing the importance of legal provisions and established principles in duty liability determination. en-us Tue, 30 Jan 2018 00:00:00 +0530 Thu, 15 Mar 2018 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356140 The Commissioner (Appeals) set aside the demand and penalty imposed on a partnership firm for alleged duty evasion due to suppression of production and clearance of goods. The Tribunal upheld this decision, emphasizing that excess electricity consumption alone cannot justify demanding Central Excise duty. The Tribunal referred to settled law that mere electricity consumption cannot be the sole basis for determining duty liability. Consequently, the Tribunal dismissed the Revenue's appeal, affirming the decision of the Commissioner (Appeals) and emphasizing the importance of legal provisions and established principles in duty liability determination. Case-Laws Central Excise Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356140