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2011 (4) TMI 983 - CESTAT, MUMBAIStay - pre-deposit of duty, penalty and interest - duty confirmed with interest on the ground that BSPL were indulging in suppression of turnover by not recording the actual production and clearing the same clandestinely without payment of duty - demand is on the basis of electricity consumption as compared to the technical report obtained by the Revenue - appellant submits that there is no other evidence gathered to support the case of clandestine removal against the appellant at all. Further he also submits that according to Dr. Batra’ s report that electricity consumption varies from 555 units to 1046 units/MT and in this case 1026 unit has been adopted for the purpose of demand of duty. He submits that the induction furnace discussed in the report of Dr. Batra used different technology whereas the appellant’ s induction furnace was a local make and used different technology. Further, he also submits that major difference between the induction furnaces considered by Dr. Batra and the appellant’ s induction furnace is that induction furnace considered by Dr. Batra is double converter whereas the induction furnace of BSPL is a single converter - partner had explained the higher consumption of electricity and had not admitted clandestine removal at all - appellant has been able to make out a prima facie case in their favour for grant of stay, requirement of pre-deposit of duty waived, penalty and interest and grant stay against recovery of the same during the pendency of the appeals
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