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2018 (2) TMI 781 - AT - Central ExciseLiability of Central Excise Duty - proviso to Sub-section (1) of Section 11A of the Central Excise Act, 1944 - electricity consumed by the appellant during the period from 2007-08 to 2011-12 - Held that: - it was settled principle of law that the electricity consumption cannot be the only factor or basis for determining the duty liability, that too on imaginary basis, especially when Rule 173E mandatorily requires the Commissioner to prescribe/fix norm for electricity consumption first and notify the same to the manufacturers and thereafter ascertain the reasons for deviations, if any, taking also into account the consumption of various inputs, requirements of labour, material, power supply and the conditions for running the plant together with the attendant facts and circumstances - appeal allowed - decided in favor of appellant.
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