2015 (10) TMI 695

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....he Appellant. ORDER We have heard Counsel for the appellant. 2. The question involved in both these appeals are common. They have therefore, been heard together and are being disposed by a common order. 3. The Appellate Tribunal declined to uphold the demand of duty and penalty for certain period based only on high electricity consumption while granting the right for impositi....

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....2-1999 also. 5. We have considered the submissions on behalf of the appellant. 6. The contention of the appellant as noticed in paragraph 8 of the order under appeal reflects its contention before the Appellate Tribunal with regard to the period 1-1-1999 to 16-2-1999 only. It does not appear that any ground was taken by the appellant that even otherwise there was independent materi....