2015 (5) TMI 734

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....J. For the Appellants : Shri L. P. Asthana, Adv. For the Respondent : Shri Pramod Kumar, DR ORDER Per: R K Singh: The stay applications along with appeals have been filed by the appellants against Order-in-Original No. Comm/RPR/CE/44/2013 dated 28.02.2013 in terms of which a demand of Rs. 8,70,21,132/- has been confirmed against M/s. Nibi Steel Ltd. alongwith interest and equal mand....

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....s although Shri Lai Bahadur Yadav director of M/s. Nibi Steels denied to have cleared the said quantity without payment of duty. Investigation undertaken against M/s. Nibi Steels revealed that the electricity consumption recorded by them had a wide variation ranging from 822 to 1708 units per MT of MS ingots. The impugned demand against M/s. Nibi Steels has been worked out by taking that 830 units....

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....units of electricity are required for producing of 1 MT of MS Ingots. Similar issue has come up in several other cases of similar nature like in the case of RA Castings Pvt. Ltd. Vs. CCE, Meerut-I 2009 (237) ELT 674 (Tri.-Del) and 2011 (269) ELT 337 (All)  and2011 (269) ELT A108 (SC) and in the case of Bhavani Shankar Castings Ltd. Vs. CCE Jallandhar 2009 (246) ELT 332 (Tri.-Del) 2012 (275) E....