https://www.taxtmi.com/caselaws?id=279044 The Appellate Tribunal CESTAT NEW DELHI dismissed the Revenue's appeal against the dropping of proceedings by the Commissioner of Central Excise, Raipur, regarding alleged clandestine manufacture and clearance of excisable goods. The case centered on allegations of suppressed production and short payment of duty, with disputes over electricity consumption and ingot mould discrepancies. The Tribunal upheld the original authority's findings, emphasizing the need for corroborative evidence before alleging excess production based on presumed mould life and unsustainable demands based on higher electricity consumption. The respondent's cross-objection was also disposed of, with the order issued on 29-9-2016. en-us Thu, 29 Sep 2016 00:00:00 +0530 Fri, 01 Mar 2019 07:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279044 The Appellate Tribunal CESTAT NEW DELHI dismissed the Revenue's appeal against the dropping of proceedings by the Commissioner of Central Excise, Raipur, regarding alleged clandestine manufacture and clearance of excisable goods. The case centered on allegations of suppressed production and short payment of duty, with disputes over electricity consumption and ingot mould discrepancies. The Tribunal upheld the original authority's findings, emphasizing the need for corroborative evidence before alleging excess production based on presumed mould life and unsustainable demands based on higher electricity consumption. The respondent's cross-objection was also disposed of, with the order issued on 29-9-2016. Case-Laws Central Excise Thu, 29 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279044