2015 (10) TMI 1259

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..... was clearly corroborated with very huge consumption of electricity and electricity charges paid to TNEB. The counsel's reliance on the Hon'ble Supreme court [2011 (1) TMI 1302 - Supreme Court of India] and the Hon'ble High Court of Madras pertaining to sales tax is not relevant to the present case. Therefore, the appellants have failed to make out a prima facie for waiver of predeposit of entire .....

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..... ropriated an amount of ₹ 1,68,714/- and imposed equal amount of penalty. 3. Learned counsel for the appellant submits that the entire allegation has been made based on huge amount of electricity consumption charges paid to Tamilnadu Electricity Board and no allegations have been made in the show-cause notice or in the adjudication order. He relied on the decision of the Hon'ble Suprem .....

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..... from R. Duraisamy, Managing Director of the assessee wherein unaccounted production was admitted for the month of August 2008 and also paid an amount of ₹ 1,68,714/- towards duty for clearance of 45 tons of MS ingots. 5. After hearing both sides and on perusal of the records, we find that the Managing Director has admitted about the clandestine removal of goods during the month of August .....

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