Allegation of clandestine removal not sustainable merely for high consumption of electricity

Orange City Alloys Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) Facts- The Department had gathered information that the appellant No.1 was evading the payment of Central Excise duty through suppression of production in their statutory records and clearing the same without payment of Central Excise duty. The Central Excise officers made simultaneous visits to the factory premises of appellant No.1 and premises of M/s. A. B. C. Weighbridge, Nagpur on 25.10.2005. During visit, the officers resumed certain records under withdrawal memo and Panchnama both dated 25.10.2005 drawn at re...