https://www.taxtmi.com/caselaws?id=374841 Clandestine removal cannot be sustained merely on excess electricity consumption or on third-party records alone. The article notes that the electricity-consumption-based demand had already been substantially dropped because such material, by itself, was insufficient to prove clandestine manufacture or clearance, and that finding was upheld. It further states that the remaining demand, resting on third-party documents and related statements, failed for want of independent documentary or direct corroboration and because no meaningful further enquiry was made. The balance demand and consequential penalty were therefore annulled, leaving only partial relief for the appellant. en-us Tue, 15 Jan 2019 00:00:00 +0530 Tue, 12 Feb 2019 07:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374841 Clandestine removal cannot be sustained merely on excess electricity consumption or on third-party records alone. The article notes that the electricity-consumption-based demand had already been substantially dropped because such material, by itself, was insufficient to prove clandestine manufacture or clearance, and that finding was upheld. It further states that the remaining demand, resting on third-party documents and related statements, failed for want of independent documentary or direct corroboration and because no meaningful further enquiry was made. The balance demand and consequential penalty were therefore annulled, leaving only partial relief for the appellant. Case-Laws Central Excise Tue, 15 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374841