https://www.taxtmi.com/caselaws?id=368350 The Tribunal ruled in favor of the Appellants, setting aside the Order-in-Original demanding Central Excise duty based solely on electricity consumption for cement manufacturing. The Tribunal emphasized the necessity of concrete evidence to support duty demands and rejected the imposition of duty solely on estimated production per unit of electricity consumption without substantial proof of wrongdoing. Previous Tribunal orders in favor of the Appellants, highlighting the variability of electricity usage in cement manufacturing, were instrumental in overturning the impugned order. The appeals were allowed, granting the Appellants consequential benefits. en-us Wed, 03 Oct 2018 00:00:00 +0530 Mon, 08 Oct 2018 07:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368350 The Tribunal ruled in favor of the Appellants, setting aside the Order-in-Original demanding Central Excise duty based solely on electricity consumption for cement manufacturing. The Tribunal emphasized the necessity of concrete evidence to support duty demands and rejected the imposition of duty solely on estimated production per unit of electricity consumption without substantial proof of wrongdoing. Previous Tribunal orders in favor of the Appellants, highlighting the variability of electricity usage in cement manufacturing, were instrumental in overturning the impugned order. The appeals were allowed, granting the Appellants consequential benefits. Case-Laws Central Excise Wed, 03 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368350