2002 (1) TMI 355

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....e Appellant. Shri Rajeev Tandon, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - Through the present stay application, the appellants have sought waiver of pre-deposit of the entire duty amount of Rs. 10,32,307/- and equal amount of penalty as confirmed against them through the Order-in-Original dated 25-9-2001 by the Commissioner of Central Excise which has been challeng....

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....verage consumption of electricity taken by the Commissioner is absolutely incorrect and untenable. He has also referred to the order of Asstt. Commissioner vide which he is said to have dropped the duty proceedings against the similar manufacturers of the M.S. Ingots. Even against the appellants, according to the learned Counsel, the recovery proceedings had been dropped for the subsequent period ....

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....consumption of electricity in the production of one MT of MS Ingots by the appellants on 14-3-2001, 17-3-2001 and 21-3-2001 in the presence of their representatives and independent witnesses from the U.P.S.E.B. authorities. This was done by the Commissioner in terms of the direction given by the Tribunal while remanding the matter of the appellants on earlier occasion for fresh decision. Prima fac....