2018 (2) TMI 781

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.... Joint Commissioner (AR), for Respondent Per: Anil G. Shakkarwar The present appeal is direct against Order-in-Original No. MP (Dem.-26/2012) 08 of 2013 dated 26/09/2013 passed by Commissioner of Central Excise & Service Tax, Allahabad. 2. The brief facts of the case are that the appellants were engaged in the manufacture of Pipes & Tubes of PVC. They were registered with Central Excise Departm....

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....he said order appellant is before this Tribunal. 3. Heard the ld. Counsel for the appellant, who has taken us through the said Show Cause Notice, particularly computation of demand through table given at Page 7 of the said Show Cause Notice, wherein the Central Excise duty was calculated on the basis of value of Plastic Pipes. The value of the said Plastic Pipes was calculated @Rs.80/- per kg of ....

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....011 (269) E.L.T.  A108 (S.C.), has ruled that consumption of electricity cannot be a criteria to decide the quantum of the goods manufactured. He, therefore, 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 ....

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....y clear that the entire calculation is based on consumption of electricity. In Para 45 of the Order-in-Original, Original Authority has also held that the appellant had stated that electricity was their principal expenditure. We, further, note that the Honble Supreme Court in the case of Commissioner Versus R. A. Castings Pvt. Ltd. reported at 2011 (269) E.L.T.  A108 (S.C.) (supra) dismissed....