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TMI Blog2009 (2) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. Ld. Counsel Shri Bipin Garg submits that the whole case has been made against the appellant on the basis of data collected in respect of M/s. Alfa Castings Pvt. Ltd. He submits that electricity consumption is not decisive to calculate the quantity of goods manufactured. There are various factors of production which contribute to the manufacture of quantities. He submits that in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectricity consumption issue was examined and the authorities found no discrepancy in the claim of the appellant. He therefore submits that when there is already a study conducted by the department, Revenue has no case. 2. Ld. DR submits that the Tribunal has already taken a view in Appeal Case No. E/3869/05-SM to the effect that the demand of duty is justified when that is linked with the electr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t necessarily that electricity plays a role to contribute for the quantity of the output. The Division Bench of this Tribunal in the case of M/s. R.A. Castings others in terms of order dated 19-6-2008 has declined to agree with theoretical calculation which was an outcome of study by IIT, Kanpur. 4.2 In the present case, similar such theoretical approach has been made basing on a study conduct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the study conducted on 11-11-08. Giving due weightage to all the factors and granting fair opportunity of hearing to the appellant, ld. adjudicating authority shall decide the matter afresh on the basis of cogent and credible evidence to come to the conclusion whether allegation of clandestine manufacture and removal still persists. It is made clear that suspicion should not be basis and that cann ..... X X X X Extracts X X X X X X X X Extracts X X X X
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