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1. Clandestine manufacture and removal of goods - Merely on the basis of an arbitrarily adopted power consumption norm, the production of an assessee on the basis of his...

2. Duty demand - Clandestine removal of goods - TMT Bar / CTD bar - Merely on the basis of power consumption norm which has not been determined by actual experiment, duty...

3. Demand and Penalty - Clandestine removal of M.S. Ingots - adopting of power consumption norm of another unit is arbitrary and the confirmation of duty demand on this...

4. Closure of their factory due to disconnection of power supply - demand of central excise duty - power connection of the appellant unit was never restored during the...

5. Levy of Excise Duty - weak spirit, which was more than 2% allowable wastage - industrial alcohol not fit for human consumption - Perusal of Section 27(1) of the said Act...

6. 100% EOU - demand of duty on wastage/ breakage, over and above the permissible limit, of raw materials imported duty free, during the course of manufacture of final...

7. Clandestine Removal - Goods not accounted in RG-1 Register - It is settled legal position that the demand cannot be worked on the basis of mere meter readings or power...

8. Claim of deduction u/s 80IB – income from power generated by the Wind Mill - captive consumption of the power generated by the assessee from its own power plant would...

9. 100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

10. Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

11. SSI exemption - Though duty demand cannot be confirmed merely on the basis of power consumption, the recovery of challan book for the period 06.05.2011 to 18.10.2011...

12. Valuation of goods - US list price as worked out by the Revenue should be the basis and duty demand confirmed on that basis and assessments should be finalized on that basis - AT

13. Clandestine removal of goods - only basis for the demand of duty is electricity consumption but no comments have been made by the adjudicating authority to demand on the...

14. Valuation of imported goods - Tin Free Sheets (Secondary/Defective TFSSD) - The enhancement of value of goods merely on the basis of figures given in the table of the...

15. Depreciation disallowance on the power plant in respect of newly installed building, plant and machinery comprising of a captive thermal power plant which was not put to...