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2009 (9) TMI 915 - DELHI HIGH COURTPre-deposit - section 35F of the Central Excise Act - clandestine manufacture and removal - demand based on consumption of electricity - Held that:- There was no satisfactory explanation regarding excessive consumption of electricity during the relevant period by the appellants. Merely by relying upon certain formula and certificates stated to have been issued by State of Rajasthan and contending 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 - 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.
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