https://www.taxtmi.com/caselaws?id=291434 Allegations of clandestine removal of M.S. ingots cannot be upheld on electricity consumption pattern alone; the department must produce positive corroborative evidence such as unaccounted raw material, unrecorded production, stock variation, transport evidence, or buyer material, and reliance on general reports or theoretical norms was insufficient. The adjudication was also found defective because the authority did not properly deal with the assessee's principal defence or disclose reasons for rejecting the relied-upon material, amounting to breach of natural justice. The impugned decision was quashed and the matter remanded for fresh adjudication in accordance with law. en-us Mon, 03 Jul 2017 00:00:00 +0530 Tue, 10 Nov 2020 16:02:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291434 Allegations of clandestine removal of M.S. ingots cannot be upheld on electricity consumption pattern alone; the department must produce positive corroborative evidence such as unaccounted raw material, unrecorded production, stock variation, transport evidence, or buyer material, and reliance on general reports or theoretical norms was insufficient. The adjudication was also found defective because the authority did not properly deal with the assessee's principal defence or disclose reasons for rejecting the relied-upon material, amounting to breach of natural justice. The impugned decision was quashed and the matter remanded for fresh adjudication in accordance with law. Case-Laws Central Excise Mon, 03 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291434