2010 (8) TMI 920

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..... was raised was alleged disproportionate consumption of electricity which could be for various reasons and not necessarily for more production. Inference sought to be drawn that there was more production, was not justified - appeal dismissed - decided against Revenue. - Central Excise Appeal No. 119 of 2010 (O & M) - - - Dated:- 24-8-2010 - Adarsh Kumar Goel and Ajay Kumar Mittal, JJ. ORDER .....

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..... anufacturer of MS Ingots. On 2-8-2000, Preventive staff of the department visited the factory premises of the respondent and examined production records. A Show Cause Notice was given alleging clandestine removal inferred on the basis of alleged disproportionate consumption of electricity. After considering the stand of the respondent, demand of ₹ 7,42,357/- alongwith interest and penalty wa .....

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..... ion depends upon facts namely type of raw material used, labour employed, breakdown 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 the appellant and they claimed that no meter reading to substantiate the same has be .....

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