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TMI Blog2018 (10) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no other corroborative evidence of unaccounted purchase of raw-material and clearance of unaccounted production. Appeal allowed - decided in favor of appellant. - Excise Appeal Nos. 50792-50795 of 2017 - Final Order No. 53069-53072/2018 - Dated:- 3-10-2018 - Mr. Anil Choudhary, Member (Judicial) And Mr. C.L. Mahar, Member (Technical) For the Appellants : Sh. R.K. Varma, Adv For the Respondent : Sh. S.K. Bansal, DR ORDER PER ANIL CHOUDHARY : All these appeals are filed by the assessee-Appellants against the Order-in-Original No. 70-79/Pr.Commr/CEX/Ind/2017 dated 31.01.2017 passed by the Principal Commissioner, Central Excise Customs Service Tax, Indore, the issue involved is, Whether the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... electricity consumption and the charge of suppression and clandestine removal needs to be established with cogent, tangible and independent concrete evidences, he placed reliance on the following case laws : (i) R.A. Castings Pvt. Ltd. vs Commissioner of C. Ex., Meerut-I, 2009 (237) E.L.T. 674 (Tri. - Del.); (ii) Commissioner of C. Ex., Meerut-I vs R.A. Castings Pvt. Ltd., 2011 (269) E.L.T. 337 (All.); (iii) Trikoot Iron Steel Casting Ltd. vs Commissioner of C. Ex., Meerut, 2015 (315) E.L.T. 65 (Tri.-Del.); (iv) Bhawani Shanker Castings Ltd. vs Commr. of C. Ex., Jalandhar, 2009 (246) E.L.T. 332 (Tri. - Del.); Affirmed in Commissioner v. Bhawani Shanker Castings Ltd. - 2012 (275) E.L.T. A57 (P H); (v) Savitri Concast Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said order in para 14 it is mentioned that CESTAT order dated 25.06.15 has been accepted by the Department. In another case of the assessee-Appellants for the further period, this Tribunal vide Final Order No. A/52415 52426/2015 EX [DB] dated 20.7.2015, has held that : 9. Therefore, we hold that demand on the basis of electricity consumption to manufacture the cement for whole of the period is not sustainable. It is the submission of the learned counsel that in the said order of the Tribunal dated 20.07.2015 at para 10, it was held that : We further find that expert Charted Engineer s opinion were obtained during the earlier proceeding where all the chartered Engineers opined that for manufacture of 1MT of cement t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsumption of 212 units per 1 MT production of cement. In fact, this Tribunal, while setting aside demand on the basis of consumption of electricity, had only observed the discrepancy in arriving at power consumption by the Department and the Chartered Engineer. However, reading of the Tribunal order makes it amply clear that the confirmation of demand on the basis of electricity consumption was set aside in no uncertain term. In para 10 of this Tribunal s Final Order dated 20.7.2015, it was held that the electricity consumption required range, as per Chartered Engineer, can t be the basis of demand. Without prejudice to the submission, that confirmation of demand on the basis of electricity consumption is liable to be set aside, it is urged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the department. Hence, major portion of demand of ₹ 124,96,103/- linked with power consumption is not sustainable. I hold accordingly. However, on 31.01.2018, i.e., the very next day, he confirmed the demand on the basis of electricity consumption which was set aside in no uncertain terms by this Tribunal for the different period. Such an act on his part speaks volumes of his bias and, therefore, prayed for setting aside of the impugned order as the confirmation of demand in the instant case is solely based on electricity consumption. 4. On the other hand the learned DR for the Department reiterated the findings of the impugned order and submitted that there were clear evidences of clandestine removal by the assessee-A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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