Misapplication of Power Consumption Norms Leads to Duty Evasion Dispute in Manual Rolling Mill Case.

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....Duty evasion - Clandestine removal of goods - There is absolutely no justification for adopting power consumption norm of M/s.SSSRM to the unit of the respondent as while the rolling mills of M/s.SSSRM is automatic rolling mills, the respondent's rolling mill is manual - AT....