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TMI Blog2019 (9) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... H COURT ] and later followed in Om Shanti Steel Castings Pvt. Ltd. [ 2016 (12) TMI 93 - JHARKHAND HIGH COURT ] . In the said judgment it is observed that merely on the basis of Dr.N.K. Batra s report, demand of duty alleging clandestine manufacture and clearance cannot be sustained, as it is calculated taking only on the basis of consumption of electricity without examination of further corroborative evidences like procurement of raw material, movement of finished goods, etc. Appeal allowed - decided in favor of appellant. - Excise Appeal No.598 of 2009, 574 of 2009 - A/86563-86564/2019 - Dated:- 7-2-2019 - HON BLE DR. D.M. MISRA, MEMBER (JUDICIAL) AND HON BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) For App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured during the said period by the Appellant. Thereafter, deducting the quantity actually manufactured Ingots as recorded in RG-1 register, differential quantity was calculated and it is alleged that the said quantity of Ingots were manufactured and cleared clandestinely without recording in statutory records and without payment of duty. He has submitted that the Department has ignored the circular issued by the Director General (Audit) dt.28.02.2003, wherein the report of Dr.N.K. Batra has been though mentioned but it is advised/instructed to the field formation to examine other parameters and corroborative evidences relating to the procurement of additional raw materials for manufacture of un-recorded production, movement of raw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uantity of ingots manufactured and cleared without payment of duty has been determined solely on the basis of technical report/opinion of Dr.N.K.Batra. The said issue need not detain us any longer as the issue of demand of duty based on electric consumption, taking note of Dr.N.K. Batra s report, is no more res integrabeing considered and settled by Hon ble Jharkhand High Court in the case of Balashri Metals Pvt. Ltd and later followed in Om Shanti Steel Castings Pvt. Ltd., and Maihar Alloys Pvt. Ltd. s case (supra). In the said judgment it is observed that merely on the basis of Dr.N.K. Batra s report, demand of duty alleging clandestine manufacture and clearance cannot be sustained, as it is calculated taking only on the basis of consum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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