2018 (2) TMI 781

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.... in the manufacture of Pipes & Tubes of PVC. They were registered with Central Excise Department w.e.f. 21/11/2011. The Officers of the Central Excise Department visited the manufacturing unit of appellant on 11/11/2011 and conducted certain investigations. On the basis of electricity consumed by the appellant during the period from 2007-08 to 2011-12 (up to October, 2011) the duty liability was calculated and appellant were issued with a Show Cause Notice dated 24/04/2012, wherein the appellants were called upon to show cause as to why Central Excise duty amounting to Rs. 1,87,80,581/- should not be recovered from them under proviso to Sub-section (1) of Section 11A of the Central Excise Act, 1944. On contest, the issue was adjudicated thr....

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....refore, prayed for setting aside the impugned Order-in-Original dated 26/09/2013. 4. Heard the ld. A. R. for Revenue, who has supported the impugned Order-in-Original dated 26/09/2013. 5. Having considered the rival contentions and on perusal of the facts on record, we find that the said table at Page 7 of the said Show Cause Notice dated 24/04/2012 is as reproduced below:- Year Total units of electricity consumed (in KVAH) Total production of pipes @2.039 kgs/KVAH of electricity consumed Rate per kg. of plastic pipe Value of plastic pipes cleared Central excise duty involved (including Ed. Cess & SHE Cess) 2007-08 133465 272135 Rs.80/- Rs.2,17,70,811 *Rs.9,76,351 2008-09 311821 635803 R....