2013 (11) TMI 1196

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..... ron was consumed - There was no such report on record - Even to appreciate the industrial norm of yield of sponge iron, inquiry was made as to whether there was comparative case brought out by Revenue for rebuttal by appellant - That also is absent - mere consumption of electricity shall not guide – Following CCE, Meerut-I vs. R.A. Castings Pvt. Ltd. [2010 (9) TMI 669 - ALLAHABAD HIGH COURT] - the .....

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..... n the major demand of Rs. 5,35,10,738/- learned Counsel for the appellant says that mere electricity consumption shall not be criteria to determine the output level. Therefore, there cannot be arbitrary demand merely depicting of chart in the show cause notice in Para 8.11, 8.12 of adjudication order. That demand shall not sustain unless there is any evidence to show that there was output to the e .....

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..... t by Revenue for rebuttal by appellant. That also is absent. At this stage, mere consumption of electricity shall not guide following the judgement of Honble High Court of Allahabad in the case of CCE, Meerut-I vs. R.A. Castings Pvt. Ltd., reported in 2011 (269) ELT 337 (All.). In view of the above, the appellant is directed to deposit Rs. 20 lakhs within 6 weeks from today and make compliance on .....

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