TaxTMI 
TaxTMI 
2010 (8) TMI 920
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.... of the Central Excise Act, 1944 (for short, 'the Act') against order dated 17-2-2009 passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi, proposing to raise following :- (i) Whether the kind of excessive quantum of electricity consumed can be linked to production and no further corroboration is required? (ii) &nbs....
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....ngwith interest and penalty was raised, which was partly upheld on appeal but on further appeal, the Tribunal set aside the demand by recording the following finding :- "We have carefully considered the submissions from both sides. There is allegation that electricity consumption is highly disproportionate to the production recorded. We note that no other evidence to substantiate the unaccounted ....
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....substantiate the same has been relied upon. There is no other evidence to indicate suppression of production and clandestine removal. The charge of suppression of production and clandestine removal is a serious one and could not be upheld on a mere alleged use of excess electricity, which has also been contested by the appellant." 3. We have heard learned Counsel for the revenue and perused ....