https://www.taxtmi.com/caselaws?id=440152 The Tribunal set aside the demand of Excise duty, amounting to Rs.5,70,431, against the Appellant, a manufacturer of Copper Enamelled Wire, for the period April 2008 to March 2013. The Tribunal found that the audit team's reliance on electricity consumption to allege clandestine production was flawed, emphasizing the need for corroborative evidence beyond electricity usage. Citing legal precedents, the Tribunal ruled that electricity consumption alone is insufficient to establish duty evasion without additional proof of unaccounted manufacturing or clandestine removal. Consequently, the Tribunal allowed the Appeal, providing consequential relief to the Appellant. en-us Fri, 07 Jul 2023 00:00:00 +0530 Tue, 11 Jul 2023 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440152 The Tribunal set aside the demand of Excise duty, amounting to Rs.5,70,431, against the Appellant, a manufacturer of Copper Enamelled Wire, for the period April 2008 to March 2013. The Tribunal found that the audit team's reliance on electricity consumption to allege clandestine production was flawed, emphasizing the need for corroborative evidence beyond electricity usage. Citing legal precedents, the Tribunal ruled that electricity consumption alone is insufficient to establish duty evasion without additional proof of unaccounted manufacturing or clandestine removal. Consequently, the Tribunal allowed the Appeal, providing consequential relief to the Appellant. Case-Laws Central Excise Fri, 07 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440152