https://www.taxtmi.com/caselaws?id=33889 CESTAT held the revenue failed to prove clandestine removal of M.S. ingots and set aside duty demands. The Tribunal found electricity consumption cannot be the sole or imaginary basis for assessing production, noting Rule 173E requires prescribed norms which were not fixed or notified. Revenue's reliance on alleged incriminating statements and balance-sheet profits was insufficient without producing witnesses or concrete supporting records; such material could not supplant statutory production records. Because the onus to prove clandestine removals was not discharged, the impugned demands were unsustainable and quashed. en-us Thu, 19 Jun 2008 00:00:00 +0530 Mon, 08 Sep 2025 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33889 CESTAT held the revenue failed to prove clandestine removal of M.S. ingots and set aside duty demands. The Tribunal found electricity consumption cannot be the sole or imaginary basis for assessing production, noting Rule 173E requires prescribed norms which were not fixed or notified. Revenue's reliance on alleged incriminating statements and balance-sheet profits was insufficient without producing witnesses or concrete supporting records; such material could not supplant statutory production records. Because the onus to prove clandestine removals was not discharged, the impugned demands were unsustainable and quashed. Case-Laws Central Excise Thu, 19 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33889