2006 (5) TMI 14

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....matter to the Commissioner for a fresh decision. We may read that direction. "5.We have heard the rival submissions. We note in the instant case that the consumption  of 402 units arrived at by the learned Commissioner to determine the quantum of ingots manufactured is not based on any experiment conducted in this  regard .We are, therefore, of the view that deposit of Rs.2.0 lack (rupe....

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....f the learned counsel for the appellant is that the impugned order is required to be set aside for the reason that it is not in conformity with the directions contained in the remand order. 4. On the merits of the case, the learned counsel has a submission that according to the manufacturer of the furnace installed in the appellant's factory, the norm is 630 units of electricity consumption per 1....