https://www.taxtmi.com/caselaws?id=441030 A demand for excise duty based on alleged clandestine manufacture and removal cannot be sustained on electricity consumption alone. The Department must support such an allegation with corroborative material, such as evidence of raw material procurement, finished goods clearance, transport details, buyers or sellers, cash transactions, or private records. Where there is no proof of excess input purchases or actual removal of goods, mere electricity usage by an induction furnace is insufficient to establish clandestine activity. On that basis, the demand was not sustainable. 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 A demand for excise duty based on alleged clandestine manufacture and removal cannot be sustained on electricity consumption alone. The Department must support such an allegation with corroborative material, such as evidence of raw material procurement, finished goods clearance, transport details, buyers or sellers, cash transactions, or private records. Where there is no proof of excess input purchases or actual removal of goods, mere electricity usage by an induction furnace is insufficient to establish clandestine activity. On that basis, the demand was not sustainable. Case-Laws Central Excise Fri, 14 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441030