TaxTMI 
TaxTMI 
2019 (9) TMI 745
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....ellant: Shri S.P. Sheth, Advocate For Respondent: Shri Sanjay Hasija, Supdtt. (A.R.) ORDER PER: DR.D.M. MISRA These appeals are filed against Order-in-Original No.04/CEX/2009, dt.16.02.2009, passed by the Commissioner of Central Excise & Customs, Nasik. 2. Briefly stated the facts of the case are that the Appellants, during the relevant period i.e. 2003-04 to2007-08, engaged in the manufactur....
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....npur, the Department has considered that to manufacture 1.00 MT of Ingots the consumption of electricity is 1026 units; accordingly hypothetically calculated the quantity of ingots ought to have been manufactured during the said period by the Appellant. Thereafter, deducting the quantity actually manufactured Ingots as recorded in RG-1 register, differential quantity was calculated and it is alleg....
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....of electricity consumed, arrived at the quantity of ingots that would have been manufactured and cleared without payment of duty. It is his contention that in absence of corroborative evidences and necessary test/experiment conducted about the working of the furnace in their factory vis-à-vis consumption of electricity and production of Ingots, simply on Dr.N.K. Batra's report, demand canno....
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....is not in dispute that the quantity of ingots manufactured and cleared without payment of duty has been determined solely on the basis of technical report/opinion of Dr.N.K.Batra. The said issue need not detain us any longer as the issue of demand of duty based on electric consumption, taking note of Dr.N.K. Batra's report, is no more res integrabeing considered and settled by Hon'ble Jharkhand Hi....