TMI Blog2018 (11) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... y it with clarity and consistency in all assessment proceedings and not to seek or make variations contrary to the principle unless necessary distinguishing facts or circumstances are shown to exist to justify departure from the principle. In the facts of this case, in absence of any material either in the shape of excise documents or other material to establish suppression of turnover, no part of the enhancement could have been sustained on account of the fluctuations in electricity consumption as that would be contrary to the principle itself. In absence of unexplained or glaring excess consumption of electricity or any corroborative material to support the enhancement of turnover, the enhancement sustained by the Tribunal has no legs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Also, consequently, the assessing authority further enhanced the estimated purchase of raw material (assumed to have been consumed in the manufacture of undisclosed M.S. Ingots), by ₹ 5,10,00,000.00/-. 5. The assessee carried in the matter in first appeal which was partly allowed and relief of ₹ 32,07,200.00/- in the disputed tax was given to the assessee. 6. Being still aggrieved the assessee carried the matter in further appeal to the Tribunal. That has again partly allowed the appeal filed by the assessee and reduced the disputed tax further. 7. Relying on the finding recorded by the Tribunal itself, it has been submitted, once the Tribunal had accepted the principle - electricity consumption could not form the bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal has not erred in sustaining a minor enhancement. 11. Having heard learned counsel for the parties, while the quantum of enhancement may not be interfered with in revisional jurisdiction on an appraisal of facts and evidence, however, where the principle of law stands well settled the taxing authorities and appellate authorities have to accept the same and apply it with clarity and consistency in all assessment proceedings and not to seek or make variations contrary to the principle unless necessary distinguishing facts or circumstances are shown to exist to justify departure from the principle. 12. In the facts of this case, in absence of any material either in the shape of excise documents or other material to establish s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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