TMI Blog2016 (9) TMI 1492X X X X Extracts X X X X X X X X Extracts X X X X ..... enue contended that life cycle of mould was not correctly considered by the original authority. In the project report, the life of mould is shown as 240 heats. We find the allegation of excess production cannot be made on the basis of project report or presumed life span of moulds without any corroborative evidence. Electricity consumption - Held that:- In the absence of categoric evidence rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g sponge iron/pig iron as raw material. Certain investigations were carried out by the officers of Central Excise regarding possible clandestine manufacture and clearance of excisable goods by the respondent. On conclusion of investigation a SCN dated 6-7-2006 was issued to demand Central Excise duty of ₹ 80,80,709/- along with proposal to impose various penalties. The case was adjudicated a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the weight of moulds regarding possible excess production of final product is not sustainable. He held that the serviceable life of mould and the weight of moulds cannot be considered to be uniform to arrive at a summary conclusion. We find the Revenue contended that life cycle of mould was not correctly considered by the original authority. In the project report, the life of mould is shown a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regarding excess serviceable life of ingot moulds, the demand cannot be sustainable merely on the basis of higher consumption of electricity. We are in agreement with the findings of original authority in this regard. The reliance placed by the original authority on the decision of the Tribunal in R.A. Castings (P) Ltd. 2009 (237) E.L.T. 674 (Tri.-Del.) is appropriate. The said decision was challe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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