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    <title>2019 (9) TMI 745 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the Appellants, setting aside the demand for duty based solely on electricity consumption without corroborative evidence. Emphasizing the need for comprehensive evidence and tests to support duty demands, the Tribunal highlighted the insufficiency of relying solely on technical reports. Precedents from the Hon&#039;ble Jharkhand High Court and previous Tribunal decisions were cited to support the decision, emphasizing the importance of thorough investigation and evidence beyond consumption data in allegations of clandestine production and clearance.</description>
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      <description>The Tribunal ruled in favor of the Appellants, setting aside the demand for duty based solely on electricity consumption without corroborative evidence. Emphasizing the need for comprehensive evidence and tests to support duty demands, the Tribunal highlighted the insufficiency of relying solely on technical reports. Precedents from the Hon&#039;ble Jharkhand High Court and previous Tribunal decisions were cited to support the decision, emphasizing the importance of thorough investigation and evidence beyond consumption data in allegations of clandestine production and clearance.</description>
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