https://www.taxtmi.com/caselaws?id=375856 The appeals filed by the Revenue were dismissed as the Tribunal found that the Original Authority failed to comply with the remand order to reconsider the power consumption issue. The Commissioner (Appeal) correctly noted this failure and deemed the demand unsustainable. The Tribunal agreed that the case against the appellants relied heavily on power consumption variation, and since the Original Authority did not address this, an adverse inference was drawn. Additionally, similar demands were dropped against another entity under identical circumstances, supporting the decision to dismiss the appeals. en-us Fri, 22 Feb 2019 00:00:00 +0530 Wed, 27 Feb 2019 06:56:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375856 The appeals filed by the Revenue were dismissed as the Tribunal found that the Original Authority failed to comply with the remand order to reconsider the power consumption issue. The Commissioner (Appeal) correctly noted this failure and deemed the demand unsustainable. The Tribunal agreed that the case against the appellants relied heavily on power consumption variation, and since the Original Authority did not address this, an adverse inference was drawn. Additionally, similar demands were dropped against another entity under identical circumstances, supporting the decision to dismiss the appeals. Case-Laws Central Excise Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375856