2017 (5) TMI 805

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....R for the Respondent ORDER Per: Ashok K Arya: The appellants namely M/s. R K Polytubes and M/s. Fairdeal Agencies are in appeal against order-in-original No. 079-16 dated 16.08.2016 passed by Commissioner of Central Excise, Raipur. 1.2 The appellant-assessee, M/s. R K Polytubes is disputing the part demand only of Rs. 3,20,438/- of period 1997-1998 out of the total confirmed demand of Rs. 13,1....

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....1-412 of 2006) remanded the matter to the Commissioner for quantifying the duty liability of the appellant along with penalty liability in terms of observations and findings made by the Tribunal in the said order. 2.1 The matter was again adjudicated vide order in Original No. 079/2016 dated 16.8.16 against which the appellants are in appeal in second round before this Tribunal. 3. With this bac....

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....he appellant emphasized that the disputed demand for to the period 1997-1998 is based only on electricity consumption, therefore, cannot be sustained. 4.2 Learned Counsel for the Revenue vehemently argues that the duty demand based only on consumption of electricity for the period 1997-1998 was examined and where the duty demand relates only on electricity consumption stand dropped following the ....