9911796707
TMI Blog2023 (8) TMI 1609X X X X Extracts X X X X X X X X Extracts X X X X ..... umption data - Extended period of limitation - HELD THAT:- On similar facts, this Tribunal in the case of RA CASTINGS PVT. LTD. VERSUS COMMISSIONER OF C. EX., MEERUT-I [ 2008 (6) TMI 197 - CESTAT NEW DELHI ], has held that on technical data for consumption of electricity by the report of IIT, Kanpur, cannot be relied upon to determine the electricity of consumption per MT by the ingot manufacturer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction was compared with the electricity consumption data for the relevant period and as per technical opinion report of IIT, Kanpur, it was approved by the Nucleus Group Study of CBEC, which suggested a electricity consumption range between 555 KWH to 1026 KWH per MT of production of Ingots in induction furnace depending upon the thermal/electrical efficiency, nature of raw materials etc.. By con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... data for consumption of electricity by the report of IIT, Kanpur, cannot be relied upon to determine the electricity of consumption per MT by the ingot manufacturer. 9. In that circumstances, the ld.Adjudicating Authority dropped the demand and the said order of this Tribunal has been affirmed by the Hon'ble Apex Court. 10. In that circumstances, we do not find any infirmity in the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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