https://www.taxtmi.com/caselaws?id=441030 The Tribunal set aside the demand for excise duty amounting to Rs.5,32,700/- against a manufacturer of non-alloy Steel Ingot, as it was solely based on electricity consumption without sufficient corroborative evidence of clandestine manufacture and clearance of goods. Emphasizing the need for supporting evidence beyond electricity consumption, the Tribunal ruled that excess electricity usage alone is insufficient to establish duty liability. Citing relevant case laws, the Tribunal allowed the appeal, highlighting that mere reliance on electricity consumption without additional evidence does not prove duty evasion. en-us Fri, 14 Jul 2023 00:00:00 +0530 Tue, 01 Aug 2023 09:01:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441030 The Tribunal set aside the demand for excise duty amounting to Rs.5,32,700/- against a manufacturer of non-alloy Steel Ingot, as it was solely based on electricity consumption without sufficient corroborative evidence of clandestine manufacture and clearance of goods. Emphasizing the need for supporting evidence beyond electricity consumption, the Tribunal ruled that excess electricity usage alone is insufficient to establish duty liability. Citing relevant case laws, the Tribunal allowed the appeal, highlighting that mere reliance on electricity consumption without additional evidence does not prove duty evasion. Case-Laws Central Excise Fri, 14 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441030