2013 (11) TMI 1196

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.... For the Respondent: Shri V.P. Batra, D.R. ORDER Per D.N. Panda; Shri Asthana, learned Counsel says that his client has no hesitation for discharge of demand of Rs. 9,04,277/- towards excise duty for hearing of the appeal. Learned D.R. at this stage says that even another demand of Rs. 10 lakhs on the similar count as that of demand of Rs. 9,04,277/- is covered by other stroke of deman....

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....o examine the contention of Revenue, adequate inquiry was made at this stage to find out whether any laboratory elaborate test report was obtained by Revenue to come to the conclusion that higher yield for sponge iron for the outcome of the quantum of input of iron was consumed. There was no such report on record. Even to appreciate the industrial norm of yield of sponge iron, inquiry was made as ....