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TMI Blog2019 (8) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... e Central Excise Rules, 1944. The power consumption of the unit appears to have been computed on the basis of certain private production slips that were seized during the search proceedings. These, as pointed out by Learned Counsel, pertains to 2001 and 2002 whereas the demand stands confirmed for the subsequent period. We are unable to fathom the acceptability of reliance on the data, such as it is, pertaining to an earlier period. There is no evidence of any payments having been received from customers of the goods that were allegedly manufactured clandestinely and as the norms applied for computation of production are not applicable to the period of dispute, the consequence arising from shortage of raw materials of various types wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 1200 units electrical energy was required for conversion to one metric ton of ingot. 3. Learned Authorised Representative, on the other hand, contends that the pleading of the appellant is not tenable. Drawing attention to the records, he contends that the raw material for manufacture of ingots are sponge iron , cast iron , and steel scrap in which shortages were found and that reliance had been appropriately placed on the statement of Shri Laxmandas Parchani in which he acknowledged duty liability arising from the shortages that were ascertained during the visit of officers. It was also pointed out that the adjudicating authority did establish that power constituted one-third of the cost of production, that the technic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levant at the point when norms for consumption could be fixed under rule 173E of the erstwhile Central Excise Rules, 1944. 5. The power consumption of the unit appears to have been computed on the basis of certain private production slips that were seized during the search proceedings. These, as pointed out by Learned Counsel, pertains to 2001 and 2002 whereas the demand stands confirmed for the subsequent period. We are unable to fathom the acceptability of reliance on the data, such as it is, pertaining to an earlier period. More importantly, it would appear that the jurisdictional central excise officers did carry out a trial production which, as recorded in a panchnama, elicited power consumption figures that were almost ..... X X X X Extracts X X X X X X X X Extracts X X X X
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