2017 (5) TMI 940

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....ntation from the respondent. 4. Learned D.R. reiterates the Grounds of Appeal. 5. On perusal of records I find that the first appellate authority has set aside the order-in-original vide which there was confirmed demand with interest and appropriation of an amount against the confirmed demand and penalties as well imposed on the main respondent and 2 other respondents. It is noticed from the records that a show-cause notice dated 05.03.2009 was issued for demand of duty for the period January 2008 to February 2008 on the ground that there was a clandestine removal of the goods. The said show-cause notice was adjudicated and the demand was confirmed by the adjudicating authority by order-in-original No.32/C.Ex./JC/2010 dated 25.03.2010....

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.... on basis of average electricity consumption during the period under dispute. It means the total possible quantity that appellant no.1 would have manufactured during the said period was covered by way of theoretical calculation. The demand so raised was confirmed by Commissioner of Central Excise and Customs, Aurangabad vide order-in-original 73/2009 dated 28.08.2009. Subsequently, DGCEI issued the show-cause notice dated 05.03.2009 for demanding duty on the alleged production cleared during January - 2008 and February 2008. The show-cause notice dated 05.03.2009 was confirmed by the respondent vide the impugned order-in-original. Here, I find that the respondent ought have established that the alleged quantity mentioned in the show-cause n....