https://www.taxtmi.com/caselaws?id=789925 Demand of central excise duty, interest and penalty based mainly on electricity consumption, peak production ratio, retracted statements and alleged stock discrepancies was found unsustainable because the method did not by itself prove constant production throughout the disputed period or clandestine removal of goods. The retracted statements were not supported by independent corroborative evidence sufficient to establish clandestine clearance. Applying the reasoning of the earlier relied-on decision, the material placed by the department did not justify confirmation of the excise demand, and the appeals were allowed. en-us Tue, 24 Mar 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789925 Demand of central excise duty, interest and penalty based mainly on electricity consumption, peak production ratio, retracted statements and alleged stock discrepancies was found unsustainable because the method did not by itself prove constant production throughout the disputed period or clandestine removal of goods. The retracted statements were not supported by independent corroborative evidence sufficient to establish clandestine clearance. Applying the reasoning of the earlier relied-on decision, the material placed by the department did not justify confirmation of the excise demand, and the appeals were allowed. Case-Laws Central Excise Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789925