2010 (8) TMI 138

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....E MR. JUSTICE AJAY KUMAR MITTAL   Mr. Gurpreet Singh, Senior Standing Counsel for the revenue. Adarsh Kumar Goel, J. 1. This appeal has been preferred by the revenue under section 35G of the Central Excise Act, 1944 (for short, 'the Act') against order dated 17.2.2009 passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi, proposing to raise following:- i)&n....

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....on records. A Show Cause Notice was given alleging clandestine removal inferred on the basis of alleged disproportionate consumption of electricity. After considering the stand of the respondent, demand of Rs.7,42,357/- alongwith interest and penalty was raised, which was partly upheld on appeal but on further appeal, the Tribunal set aside the demand by recording the following finding:- "We ha....

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....ed quantum of electricity raises serious doubt in our mind also about the quantum of production recorded. The use of such excess quantity of electricity is being disputed by the appellant and they claimed that no meter reading to substantiate the same has been relied upon. There is no other evidence to indicate suppression of production and clandestine removal. The charge of suppression of product....