2018 (8) TMI 778

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Gyanendra Kumar Tripathi (AC) (AR) for Appellant Absent for Respondent ORDER Per: Archana Wadhwa Being aggrieved with the order passed by the Commissioner, Central Excise vide which he has dropped the demand of around Rs. 6.53 crores against the respondent, Revenue has filed the present appeal. 2. Nobody appeared for the respondent. Accordingly we have gone through the appeal and h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lectricity consumption. The said proceedings reached the Tribunal and Tribunal vide its Final Order dated 19.06.2008 held that clandestine activities cannot be confirmed on the opinion of said Shri Dr. Batra and the consumption of electricity. It is seen that being aggrieved with the said order of the Tribunal, the matter was taken up by the Revenue before the Hon'ble Allahabad High Court, who vid....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....there was enough evidence on record to confirm the demand against the assessee, Revenue did not contend that the declaration of law in the case of R.A. Castings is not applicable to the facts of the present case. The Revenue has also simplicitor said that the facts of the present case are distinguishable from the facts in the case of R. A. Castings, without drawing our attention about such distinc....