TaxTMI 
TaxTMI 
2018 (10) TMI 316
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....d is, Whether the demand based on estimated production per unit of electricity consumption is tenable? 2. The brief facts of the case are that, the assessee-Appellants were engaged in the manufacture of Ordinary Portland Cement (OPC), falling under Chapter 25 of the first schedule to the Central Excise Tariff Act, 1985. On 03.02.2006, the factory and office premises of the assessee-Appellants were searched by the Department and a Panchnama was drawn. Upon scrutiny of seized documents, the Department issued Show Cause Notice dated 29.3.2010 demanding Central Excise duty amounting to Rs. 5,45,22,126/- which was computed on the basis of electricity consumption of 72.36 units required for manufacture of one metric tonne of cement. Subsequentl....
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....Concast Ltd. vs Commissioner of Central Excise, Jaipur, 2015 (329) E.L.T. 213 (Tri. - Del.); (vi) Oudh Sugar Mills Ltd. vs Union of India, 1978 (2) E.L.T. (J 172) (S.C.); (vii) T.G.L. Poshak Corporation vs Commissioner of C. Ex., Hyderabad, 2002 (140) E.L.T. 187 (Tri- Chennai); (viii) Commissioner of C. Excise, Patna vs Universal Polythelene Industries, 2001 (130) E.L.T. 228 (Tri. - Kolkata); 4 A.No. E/50792-50795/10 (ix) Jayant Extraction Indus. Ltd. vs Additional Commr. of C. Ex., Rajkot, 2004 (171) E.L.T. 501 (Tri. - Mumbai); and (x) SLP dismissed by Hon'ble Apex Court, reported as 2011 (269) E.L.T. A108 (S.C.). He also submitted that this Tribunal in the assessee-Appellants own case vide Final Order No. A/52006 - 52008/2015 -....
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....required ranges between 212 to 230 units, which can't be the basis of demand." He also stated that the above case was remanded only to ascertain, whether any demand can be made on the basis of document seized during the course of investigation. Pursuant to this, Ld. Commissioner passed the impugned order dated 30.1.2017 and confirmed duty demand of Rs. 47,31,894/- for the period from February 2006 to March 2007. The demand for the above period was dropped by this Tribunal vide Final Order No. A/56734-56739/2017-SM[BR] dated 29/08/2017 by observing that: "In that circumstances, I hold that demands on the basis of loose slips pertaining to the period 1.1.2007 to 26.3.2007 is not sustainable against the appellant in the absence of any corro....
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.... upon many factors as Cement making is not one machine process, but there are various stages involved mentioned below:- a) Crushing of the material b) Making powder of crushed material c) Making clinker of powder d) Making cement of clinker It was also his submission that power consumption taken by chartered engineer is on ideal basis, whereas there are so many practical problems when it comes to actual manufacturing. For example, during rainy season, the power consumption goes up substantially to remove moisture content. Similarly, consumption of electricity will vary while grinding the raw materials from lot to lot. The same adjudicating authority had passed two order-in-originals involving the same issue, i.e., confirmation of ....