TaxTMI 
TaxTMI 
2009 (9) TMI 915
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...., for the Respondent. ORDER These petitions are preferred by the petitioners against common order, dated 6-7-2009 passed by CESTAT [2009 (244) E.L.T. 91 (Tri.-Del.)] thereby directing the petitioners to deposit one third of the duty demanded along with interest thereon and one third of penalty. We find from the reading of the impugned order that the Tribunal has taken into consideration respecti....
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....therefore, the scope of inquiry in relation to the merits of the case is limited to find out the prima facie case, if made out, by the appellant for grant of waiver in relation to pre-deposit in terms of Section 35F of the Central Excise Act, 1944. Bearing the same in mind, if one peruses the impugned order the same discloses findings regarding duty liability of the appellants based upon the analy....
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....ly necessary required for production of the goods, supported and corroborated by other evidence. 8. As regards the contention that the findings regarding the duty liability are solely based on the consumption of electricity with no corroboratory piece of evidence is also devoid of substance, besides being the fact that in case of clandestine production and removal, the department is entitled....
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....eriod by the appellants. Merely by relying upon certain formula and certificates stated to have been issued by State of Rajasthan and contending that the production of M/s. Shree Sharma Steel Rolling Mills (P) Ltd. was from ultra modern imported machinery with minimum requirement of operation whereas the factory of the appellants being manually operated is of no help, there was no other material p....