2006 (5) TMI 339

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....llant. Shri H.C. Verma, DR, for the Respondent. [Order per  : C.N.B. Nair, Member (T)]. -  Heard both sides and perused record. 2. This dispute had come before the Tribunal earlier and we had remanded the matter to the Commissioner for a fresh decision. We may read that direction : " 5. We have heard the rival submissions. We note in the instant case that the con....

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....nd has been confirmed almost at the same amount. It is also being pointed out that the Commissioner has held that the original electricity consumption of 402 units per M.T. of ingots produced arrived at was the correct norm. The contention of the learned counsel  for the appellant is that the impugned order is required to be set aside for the reason that it is not in conformity with the direc....