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2014 (3) TMI 123 - AT - Central ExciseWaiver of pre-deposit - Clandestine removal of goods - computation of excess production on the basis of average consumption of electricity - demand of duty and levy of penalty - Held that:- more or less, similar evidence/circumstances, as referred to in Shridhar Casting’s case(2012 (9) TMI 170 - CESTAT, MUMBAI) have been brought out on record by the Revenue against the Applicants in the present set of Appeals. The ld. Consultant for the Applicants vehemently argued that besides consumption of electricity, other material evidences, like transporter’s documents, raw materials purchased, etc. are necessary as held in Orange Alloys case (2012 (11) TMI 374 - BOMBAY HIGH COURT) by the Hon’ble High Court, while directing pre-deposit. The said argument of the Applicants though may sound plausible, but on a cumulative reading of the above observations along with the facts and circumstances narrated in Sridhar Casting’s case(2012 (9) TMI 170 - CESTAT, MUMBAI), we do not find force in the said argument for the simple reason that Their Lordships, while directing pre-deposit followed the judgment of Hon’ble Supreme Court in Bhagwati Ispat Pvt. Ltd.’s case(2006 (11) TMI 222 - SUPREME COURT OF INDIA). Even though the Applicants have all along been disputing the basis of consumption of electricity for confirmation of the demand, but could not bring out any materials on record, justifying the high consumption of electricity, which varied significantly. Appellant directed to make pre-deposit of 25% of duty confirmed - stay granted partly.
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