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2017 (6) TMI 972 - AT - Central ExciseClandestine manufacture and removal - abnormal variation in electricity consumption - Held that: - The sole basis of demand is given in para 3 of the said notice. It is mentioned that the norms of electricity consumption per M.T. should be 70-80 units. No basis or reason with background or technical analysis has been given regarding the norms of electricity usage - When audit of accounts were conducted, the officers made certain calculation of possible normal consumption of power. Based on purported excess consumption, the whole case has been made. There is no legal sanction for such course of action - demand set aside - appeal allowed - decided in favor of appellant.
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