2015 (10) TMI 695

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..... higher undisclosed production for the period excluding 1-1-1999 to 16-2-1999. Furthermore, the Tribunal has relied upon another order passed by it in M/s. R.A. Castings [2010 (9) TMI 669 - ALLAHABAD HIGH COURT] affirmed by the Allahabad High Court and the appeal before the Supreme Court against it dismissed [2011 (1) TMI 1302 - Supreme Court of India] to hold that demand of duty based only on elec .....

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..... mand of duty and penalty for certain period based only on high electricity consumption while granting the right for imposition of duty and penalty with regard to the undisclosed entries and production admitted by the respondent for the period 1-1-1999 to 16-2-1999. The matter has been remanded to the Original Authority for quantifying the duty liability with regard to the admitted period from 1-1- .....

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..... t does not appear that any ground was taken by the appellant that even otherwise there was independent material available with it to prima facie conclude higher undisclosed production for the period excluding 1-1-1999 to 16-2-1999. Furthermore, the Tribunal has relied upon another order passed by it in M/s. R.A. Castings [2011 (269) 337 (All.) = 2012 (26) S.T.R. 262 (All.)] affirmed by the Allahab .....

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