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2018 (4) TMI 1015 - AT - Central ExciseClandestine manufacture and removal - parallel invoices - demand based on electricity consumption - Held that: - the individual liability of duty alleged in the SCN and proposed to be recovered individually from M/s Super and M/s Omega has been arrived at on the basis of presumption that the clandestine activity was in the ratio of the consumption of electricity - Such a proposition is absurd and the quantification of individual liability is totally presumptive in nature. The SCN is totally presumptive - reliance placed on the ruling of Hon’ble Supreme Court in the case of Commissioner of Central Excise, Bangalore Vs. Brindavan Beverages Pvt. Ltd. [2007 (6) TMI 4 - SUPREME COURT OF INDIA], where it was held that As no sufficient material much less any material has been placed on record to substantiate the stand of the appellant, the conclusions of the Commissioner as affirmed by the CEGAT cannot be faulted. Appeal allowed - decided in favor of appellant.
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