TMI Blog2009 (9) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... e was no other material placed before the adjudicating authority to disbelieve the contention that excessive consumption of electricity discloses clandestine manufacture and removal of the goods from the factory - there is no prima facie case being made out in support of the contention that the findings are not based on tangible evidence. In exercise of the extraordinary jurisdiction under Article 226 of the Constitution, it is not a case which calls for any interference - there is no scope of interference - appeal dismissed. - W.P. (C) Nos. 11966 and 11976 of 2009 - - - Dated:- 25-9-2009 - A.K. Sikri and Valmiki J. Mehta, JJ. Shri M.P. Devnath Rao, Advocate, for the Petitioner. Shri Mukesh Anand, Shailesh Tiwari and Sumit B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peruses the impugned order the same discloses findings regarding duty liability of the appellants based upon the analysis of all materials on record. Being so, the contention regarding absence of corroborative piece of evidence is totally devoid of substance. If the authority has refused to give much credence to the documents produced by the appellants in comparison to other materials placed on record by the department, it cannot be said that documentary evidence produced by the appellants has been totally discarded by the adjudicating authority while arriving at the finding relating to duty liability of the appellants. 6. The accusation against the appellants was in relation to clandestine manufacture of goods and removal thereof with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding that the production of M/s. Shree Sharma Steel Rolling Mills (P) Ltd. was from ultra modern imported machinery with minimum requirement of operation whereas the factory of the appellants being manually operated is of no help, there was no other material placed before the adjudicating authority to disbelieve the contention that excessive consumption of electricity discloses clandestine manufacture and removal of the goods from the factory. It is also pertinent to note that it was their own case that there was consumption at the rate of 150 units to 289 units per MT during the relevant period and there is no explanation for such a wide variation in units per MT. All these factors taken together, the authorities have arrived at the findin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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