https://www.taxtmi.com/caselaws?id=310944 The HC set aside the tribunal's order and remanded the matter to the original authority for reconsideration. The case involved clandestine production and removal based on electricity consumption. The court found the tribunal's findings on electricity consumption contrary to SC precedent in a similar case, ruling in favor of the assessee. The department failed to establish misstatement, suppression, or fraud required under Section 11A(1) proviso. Additionally, the assessment was based on documents recovered during search operations, not solely on electricity consumption, requiring fresh consideration by the original authority. en-us Wed, 07 Mar 2018 00:00:00 +0530 Tue, 28 Nov 2023 06:09:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310944 The HC set aside the tribunal's order and remanded the matter to the original authority for reconsideration. The case involved clandestine production and removal based on electricity consumption. The court found the tribunal's findings on electricity consumption contrary to SC precedent in a similar case, ruling in favor of the assessee. The department failed to establish misstatement, suppression, or fraud required under Section 11A(1) proviso. Additionally, the assessment was based on documents recovered during search operations, not solely on electricity consumption, requiring fresh consideration by the original authority. Case-Laws Central Excise Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310944