https://www.taxtmi.com/caselaws?id=460398 Electricity consumption data and an IIT Kanpur technical opinion were considered insufficient to establish suppressed production for central excise duty purposes. The Tribunal noted that, on similar facts, such technical data on electricity consumption per metric tonne of ingots could not reliably determine actual consumption by an ingot manufacturer, and that view had been affirmed by the Supreme Court. On that basis, the order dropping the proceedings was found to involve no infirmity. en-us Wed, 09 Aug 2023 00:00:00 +0530 Wed, 22 Jan 2025 18:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460398 Electricity consumption data and an IIT Kanpur technical opinion were considered insufficient to establish suppressed production for central excise duty purposes. The Tribunal noted that, on similar facts, such technical data on electricity consumption per metric tonne of ingots could not reliably determine actual consumption by an ingot manufacturer, and that view had been affirmed by the Supreme Court. On that basis, the order dropping the proceedings was found to involve no infirmity. Case-Laws Central Excise Wed, 09 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460398