https://www.taxtmi.com/caselaws?id=765870 Allegations of suppressed manufacture and clandestine removal of MS ingots, based mainly on electricity consumption data and Dr. Batra's report, were not sustained because the underlying evidence had already been examined in earlier proceedings and the report was found unreliable. In denovo adjudication, the authority accepted that the Department had not pursued the adverse finding on the report, and the Tribunal found no reason to disturb that detailed determination. The demand was therefore rejected and relief was granted to the assessee. en-us Tue, 11 Feb 2025 00:00:00 +0530 Wed, 12 Feb 2025 08:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765870 Allegations of suppressed manufacture and clandestine removal of MS ingots, based mainly on electricity consumption data and Dr. Batra's report, were not sustained because the underlying evidence had already been examined in earlier proceedings and the report was found unreliable. In denovo adjudication, the authority accepted that the Department had not pursued the adverse finding on the report, and the Tribunal found no reason to disturb that detailed determination. The demand was therefore rejected and relief was granted to the assessee. Case-Laws Central Excise Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765870