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2017 (10) TMI 2 - CESTAT KOLKATAClandestine removal - consumption of electricity - the lower appellate authority relied upon the various case laws on clandestine removal and concluded with observation that the consumption of electricity appears suspicious - Held that: - the findings of the lower appellate authority is contradictory inasmuch as, he is accepting that the Department had variable data on substantial power consumption and thereafter, on the basis of various case laws, it has been held that the consumption of electricity appears suspicious - the charge of clandestine removal is to be established on examination of facts of each case and not merely on the basis of case laws. The matter is remanded to the Commissioner (Appeals) to decide afresh - appeal allowed by way of remand.
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