2009 (2) TMI 632

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..... i Sudhir Malhotra, Advocate, for the Appellant. Shri S.N. Srivastava, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. This is an appeal against the order of the Commissioner (Appeals) No. 468/CE/Jal/04 dated 30-9-2004, by which the order of the Original Authority demanding duty of Rs. 7,42,357/- and imposition of penalty was upheld. 2. Heard both sides. 3. The rel .....

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..... no discrepancy in stock of scrap was noticed; no allegation of excess procurement of scrap was made; no evidence indicating use of excess labour, other raw materials was relied upon; no discrepancy in the stock of finished goods noticed; no evidence of any clandestine removal of the finished goods have been relied upon; being summer period, they were using air-conditioners, air-coolers and other a .....

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..... the appellant has contested the charges and submitted that the production depends upon number of factors namely type of raw materials used, labour employed, break-down in machinery, erratic supply of electricity, etc. The alleged quantum of electricity raises serious doubt in our mind also about the quantum of production recorded. The use of such excess quantity of electricity is being disputed by .....

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