https://www.taxtmi.com/caselaws?id=43813 Under Rule 173E, production may be estimated on the basis of relevant available factors, including electricity consumption, without requiring every listed factor to be present in every case. The authorities relied on search material, unrecorded removals and admissions, and the production estimate was supported by evidence; it was not shown to be arbitrary, perverse or based on no evidence. In an Article 136 challenge, concurrent factual findings based on evidence will not be interfered with unless they are shown to be perverse or unsupported by evidence. On those facts, the duty and penalty demand sustained by the lower authorities remained undisturbed. en-us Tue, 30 Mar 1993 00:00:00 +0530 Tue, 08 Jul 2025 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43813 Under Rule 173E, production may be estimated on the basis of relevant available factors, including electricity consumption, without requiring every listed factor to be present in every case. The authorities relied on search material, unrecorded removals and admissions, and the production estimate was supported by evidence; it was not shown to be arbitrary, perverse or based on no evidence. In an Article 136 challenge, concurrent factual findings based on evidence will not be interfered with unless they are shown to be perverse or unsupported by evidence. On those facts, the duty and penalty demand sustained by the lower authorities remained undisturbed. Case-Laws Central Excise Tue, 30 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43813