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2018 (2) TMI 1561 - AT - Central ExciseClandestine manufacture and removal - plastic disposable glasses - it was revealed that the electricity consumption in the appellant s factory was dis-proportionate to the production of the goods recorded in books - Held that: - the department has filed the appeal only on the ground of excess electricity consumption - this issue is no more res-integra. By now it is the settled law that excise duty cannot be demanded on the basis of excess electricity consumption. The decision of Hon’ble Allahabad High Court in the case of R.A. Castings [2010 (9) TMI 669 - ALLAHABAD HIGH COURT], relied upon where in Hon’ble High Court has held- Mere electricity consumption cannot be the only basis for determining duty liability. Appeal dismissed - decided against Revenue.
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