https://www.taxtmi.com/caselaws?id=764968 The Tribunal set aside the duty demand based on alleged clandestine removal of goods inferred from excess electricity consumption, citing a lack of corroborative evidence. It reaffirmed that mere electricity consumption data cannot substantiate allegations of clandestine manufacture without additional proof, aligning with precedents like R.A. Castings P. Ltd. The extended period of limitation was not addressed, as the primary demand was deemed unsustainable. Consequently, the appeal was allowed with consequential relief, emphasizing the necessity for cogent evidence in proving clandestine activities. en-us Wed, 22 Jan 2025 00:00:00 +0530 Wed, 22 Jan 2025 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764968 The Tribunal set aside the duty demand based on alleged clandestine removal of goods inferred from excess electricity consumption, citing a lack of corroborative evidence. It reaffirmed that mere electricity consumption data cannot substantiate allegations of clandestine manufacture without additional proof, aligning with precedents like R.A. Castings P. Ltd. The extended period of limitation was not addressed, as the primary demand was deemed unsustainable. Consequently, the appeal was allowed with consequential relief, emphasizing the necessity for cogent evidence in proving clandestine activities. Case-Laws Central Excise Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764968