2014 (4) TMI 649

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....aken for disposal alongwith appeal. Similarly cross objection filed by the Revenue are in the nature of parawise comments on merits of the case. 2. As regards stay petition, we find that total duty confirmed against the applicant is to the tune of Rs.1.51 crores approximately alongwith imposition of penalty of identical amount. The appellant is engaged in the manufacture of sponge iron and iron ores is the major raw material. The said iron ore is obtained by the appellant from indenter, who in turn procures it from the mines and brings it to the railway siding. From the railway siding the materials are further dispatched to various manufacturers. 3. Investigation conducted by the Revenue revealed that RRs were issued in the name of on....

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....tence of said entity. As regards signature of the appellant's employees, ld. Consultant submits that the appellant already denied the same and no statement of the employees of the appellant were recorded. As regards electricity consumption, the appellant's contention is that as admitted by the adjudicating authority himself, the electricity consumption depends upon quality of iron ore which would vary accordingly. As per ld. Consultatnt, cost of the iron ore also varies depending upon quality and good quality of iron ore. As such, he submits that Revenue has not been able to make out a good case so to confirm the demand in question. 5. Countering the above arguments, learned AR, Shri A.K. Jain submits that the appellant has not been able....