2005 (9) TMI 458

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..... Shri K. Sambi Reddy, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  This is an appeal against the OIO No. 3/2003 dated 14-7-2003 passed by the Commissioner of Central Excise, Calicut. 2. The case against the appellant, a manufacturer of Tread Rubber - an excisable commodity, was initiated by way of Show Cause Notice dated 4-2-1986 for the period from ....

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....ate pointed out that the Tribunal, in its order dated 28-6-2002 remanded the matter to re-adjudicate by arriving at the production by adopting the electricity consumption. On request from the department, the Director, National Institute of Technology, Calicut deputed an expert to the appellant unit to arrive at the production of Tread Rubber per unit of electricity consumed after conducting an exp....

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....evenue is unable to prove any clandestine removal. Therefore, he requested the Bench to set aside the OIO. 5. The learned JDR reiterated the OIO and said that the production claimed by the appellant is higher and, therefore, there is nothing wrong in taking the same for calculating the duty liability. 6. We have gone through the records of the case carefully. When the department ap....