TMI Blog2018 (6) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port of technical expert Dr. Batra of IIT, Kanpur and electricity consumed in the appellant's factory. Being aggrieved by the Order-in-Original, the appellant filed an appeal before the Commissioner (Appeals), who upheld the demand of ₹ 1,38,112/- and equivalent penalty in respect of the shortage found in the factory and the same has been paid by the appellant. However, all other demands ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise, Hyderabad-II - 2005 (184) ELT 263 (Tri-Bang) (b) Rattan Steel Works Vs. Commissioner of Central Excise, Chennai - 2009 (236) ELT 152 (Tri-Chennai) (c) Rajmoti Industries Vs. Jt. Commissioner of Income Tax - 2016 (337) ELT 524 (Guj). (d) Everest Rolling Pvt. Ltd. vs. Union of India - 2015 (315) ELT 413 (Del). (e) Orange City Alloys Pvt. Ltd. vs. CCE- 2013 (291) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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, productio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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