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2012 (10) TMI 910 - CESTAT, MUMBAIWaiver of pre-deposit - manufacture of M.S Flats and M.S. Bars - demand on the ground that the applicants was showing higher consumption of electricity and the quantum of electric consumption during the two hours trial – Held that:- Contention of the applicant is that under the compounded levy scheme the applicant s annual capacity was fixed at 1187 MT per annum after due verification. As per the quantification of demand in the present proceedings the annual capacity of the mill comes to 8000 M.T. per annum which is not possible. This contention is not considered by the adjudicating authority though raised - pre-deposit waived - matter is remanded to the adjudicating authority for de novo adjudication
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