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2018 (3) TMI 2016 - HC - Central ExciseClandestine production and removal - demand based on electricity consumption - Requirement to give an opportunity of the cross examination to the assessee in absence of any such prayer made - cross examination can be claimed by the parties as their legal right or not - HELD THAT:- Taking into consideration the fact that the finding with regard to electricity consumption is contrary to decision of Supreme Court in COMMISSIONER OF C. EX., MEERUT-I VERSUS RA CASTINGS PVT. LTD. [2010 (9) TMI 669 - ALLAHABAD HIGH COURT], the said issue is required to be answered in favour of the assessee and against the department - it was held in the said case that we are of the view that the findings of the Tribunal are based on the material on record and they cannot be said to be without any material and perverse. We find that the Revenue has invoked the proviso to Section 11A(1)of the Act but no case has been made out in the show cause notices or in the adjudication order that there were any misstatement, suppression of fact or fraud on the part of the respondents. No substantial question of law arises from the order of the Tribunal. The other issue which has been raised by both the parties relying on the documents which have been recovered during search from M/s. Sharma Steel Rolling Mills Pvt. Ltd., the matter requires reconsideration by original authority as the addition was also based on the documents found during surprise visit made by the authorities to the factory premises of the assessee and was not solely based on electricity consumption. The matter is remitted back to the original authority after setting aside the order of tribunal - Appeal allowed by way of remand.
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