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TMI Blog2017 (5) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... that the matter is remanded for the limited purpose of examining the issue that how much demand is based only on electricity consumption which cannot be upheld against the appellant - if the penalty imposed on other appellant, M/s. Fairdeal Agencies is only on account of the disputed demand, which is based only on electricity consumption, then this penalty will not survive - appeal allowed by way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 2 lakhs imposed on M/s. Fairdeal Agencies, who is a trader in the subject matter. 2. The brief facts are that appellant assessee, M/s. R K Polytubess is a manufacturer of plastic pipes. The department made searches on their premises on 16.2.1991 and recovered certain documents and found some shortages and excesses of the goods. The Show Cause Notice (SCN) accordingly was issued to the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case and the submissions made by both the sides, it appears that appellants assessee is disputing the liability only of the amount of ₹ 3,27,438/- which is for the period 1997-1998 with the argument that this demand is only based on electricity consumption and Tribunal in its earlier order dated 17.1.2014 has clearly held that demand of duty based on electricity consumption cannot be uphel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reconciled without examination and verification at the level of original adjudicating authority. Therefore, it is right that the matter is remanded for the limited purpose of examining the issue that how much demand is based only on electricity consumption which cannot be upheld against the appellant assessee as per the observations given in the Tribunal s earlier order dated 17.1.2014 for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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