Clandestine Removal Cannot Be Proved Solely as Power Consumption Was Higher

Commissioner of Central Excise Vs Saravana Alloy Steel Private Limited (Karnataka High Court) The Karnataka High Court dismissed the Revenue’s appeal and upheld the Customs, Excise and Service Tax Appellate Tribunal’s (CESTAT) order relating to allegations of clandestine manufacture and removal of excisable goods by a steel manufacturer. The Revenue had challenged the Tribunal’s decision, which had set aside excise duty demands, penalties and related findings arising from three show cause notices issued for different periods. The dispute concerned allegations that the assesse...