2016 (9) TMI 1492

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....ber (J) and B. Ravichandran, Member (T) Shri R.K. Manjhi, DR, for the Appellant. Shri Rajnish Kumar Verma, Advocate, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appeal by Revenue is against order dated 28-4-2010 of Commissioner of Central Excise, Raipur. The respondents are engaged in the manufacture of MS Ingots using sponge iron/pig iron as raw material....

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....legation is that there has been higher consumption of electricity and ingot moulds, and as such, the respondent did not account all the production of excisable goods. The original authority examined various issues raised in the proceedings, in detail. Regarding ingot moulds, the original authority found weight of ingot moulds varies and hence any generalization based on the weight of moulds regard....

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.... for the next year. It was also recorded that the electricity consumption varies due to thermal efficiency, nature of raw material, etc. The original authority also examined the depositions made by officials of M/s. Electro Therm, supplier of machinery. After detailed discussion on the evidences, the original authority concluded that in the absence of categoric evidence regarding excess serviceabl....