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2017 (11) TMI 1261 - AT - Central ExciseClandestine removal - MS ingots - whether the appellant, during the impugned period, has actually manufactured MS ingots in excess of what was recorded in their records and removed the said quantity clandestinely without payment of duty? - demand was raised mainly on the ground of Technical Opinion, which was prepared based on the electricity consumption - Held that: - electricity consumption cannot be the only factor for determining the duty liability that too on imaginary basis without having tenable evidence of clandestine manufacture and clearance of goods - The excess consumption of electricity, no doubt raises suspicion with regard to quantum of action. However, mere suspicion cannot lead to demand. Electricity consumption can vary from one unit to another and can vary in the same unit in different conditions. There is no justification for upholding the duty demand only on the basis of projected production based on electricity consumption figures. The other evidences submitted by the Revenue, by itself do not lead to conclusion of clandestine manufacture or clearance. At best it can raise doubt in our mind regarding the actual production accounted However, suspicion, however grave, cannot take the place of tangible evidence. Reliance placed in the case of R A Castings Pvt. Ltd. Vs. CCE [2008 (6) TMI 197 - CESTAT NEW DELHI]. Appeal allowed - decided in favor of appellant.
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