https://www.taxtmi.com/caselaws?id=361649 The Tribunal upheld the decision to drop the demand linked to electricity consumption in a case involving excise duty on short found goods in the factory premises. The Revenue's appeal, challenging the dropped demand, was dismissed. The Tribunal emphasized the need for corroborative evidence to establish duty demands based on electricity consumption, stating that mere variation in consumption does not conclusively prove extra production or clandestine removal. The judgment highlights the importance of supporting claims with additional evidence beyond just electricity consumption data. en-us Thu, 17 May 2018 00:00:00 +0530 Tue, 12 Jun 2018 08:44:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361649 The Tribunal upheld the decision to drop the demand linked to electricity consumption in a case involving excise duty on short found goods in the factory premises. The Revenue's appeal, challenging the dropped demand, was dismissed. The Tribunal emphasized the need for corroborative evidence to establish duty demands based on electricity consumption, stating that mere variation in consumption does not conclusively prove extra production or clandestine removal. The judgment highlights the importance of supporting claims with additional evidence beyond just electricity consumption data. Case-Laws Central Excise Thu, 17 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361649