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TMI Blog2014 (10) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... and on perusal of the case records, it is observed by us that no where it is coming out as to which common services were availed by the appellant which were used both in the premises of the appellant as well as the electricity generating unit in Tamil Nadu. In the absence of any such co-relation, prima facie, Revenue has not been able to discharge burden that certain common services have been ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - has been confirmed against the appellant, along with interest and penalties under Section 77 and 78 of the Finance Act, 1994 have also been imposed. 2. Shri P.M. Dave (Advocate) and Shri Kuntal Parikh (Advocate) appeared on behalf of the appellant. Shri P.M. Dave argued that demands have been issued only on the basis of some amounts received in the balance sheet with respect to electricity ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... khapatnam - [2009 (13) STR 655 (Tri. Bang.)] (c) Bharat Seats Limited vs. CCE, New Delhi - [2009 (242) ELT 308 (Tri. Del.)] 3. Shri J. Nagori (AR) appearing on behalf of the Revenue argued that audit of the appellant s records pointed out that appellant recovered an amount of ₹ 1,47,99,356/- as Electricity Energy Generation Receipt as reflected in their balance sheet. As Electricity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tricity generating unit in Tamil Nadu. In the absence of any such co-relation, prima facie, Revenue has not been able to discharge burden that certain common services have been availed by the appellant and their electricity generating unit situated in Tamil Nadu. In view of the above observations and the case laws relied upon by the appellant, prima-facie, a case for complete waiver of the confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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