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2018 (6) TMI 476 - AT - Central ExciseClandestine removal - demand worked out on the basis of electricity consumption - Held that:- This issue has been consistently held in various judgments of Hon'ble Supreme Court, Hon'ble High Court and this Tribunal that merely on electricity consumption, it cannot be held that the assessee has produced the extra production and cleared clandestinely in absence of any other corroborative evidence. In the present case also, except the electricity consumption that too only on the basis of Dr. Batra's report, there is no evidence of receipt of raw material, production, clandestine removal and consideration towards the sale of clandestine removal of goods, therefore, demand of duty only on basis of electricity consumption cannot be confirmed. Demand do not sustain - appeal dismissed - decided against Revenue.
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