Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2015 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 695 - HC - Central ExciseDuty demand - high electricity consumption - undisclosed entries and production - Held that:- It does not appear that any ground was taken by the appellant that even otherwise there was independent material available with it to prima facie conclude higher undisclosed production for the period excluding 1-1-1999 to 16-2-1999. Furthermore, the Tribunal has relied upon another order passed by it in M/s. R.A. Castings [2010 (9) TMI 669 - ALLAHABAD HIGH COURT] affirmed by the Allahabad High Court and the appeal before the Supreme Court against it dismissed [2011 (1) TMI 1302 - Supreme Court of India] to hold that demand of duty based only on electricity consumption could not be upheld - pleadings in the memo of appeal are completely silent with regard to the findings in law by three forums to distinguish how they are inapplicable. Even the order passed in the case of M/s. R.A. Castings, has not been brought on record, much less any distinction pleaded. - No substantial question of law arise - Decided against Revenue.
|