2014 (7) TMI 654 - CESTAT MUMBAI

Clandestine manufacture and removal of Ingots without payment of duty - Allegation on the basis of electricity consumption - Revenue contends that manufacturing units are showing more electricity consumption for production per MT of MS ingots - Reliability on the case of R.A. Castings Put Ltd vs CCB reported in [2008 (6) TMI 197 - CESTAT NEW DELHI] - Difference of opinion - Matter referred to larger bench with following questions of law:-

(a) Whether in view of the discussion in para 1 to 31 and in view of the decision of the Tribunal in the case of R.A. Castings Pvt Ltd (supra) the impugned orders are to be set aside and the appeal allowed;

OR

(b) Whether in view of the discussion in para 32A-68 above and in view of the Hon'ble Supreme Court's judgment in the case of Triveni Rubber and Plastics (1993 (3) TMI 124 - SUPREME COURT OF INDIA) and this Tribunal's decision in the case of Rattan Steels Works (2008 (7) TMI 773 - CESTAT,CHENNAI), Nagpal Steel Ltd (1998 (1) TMI 340 - CEGAT, NEW DELHI) and Hans Casting Pvt Ltd (1998 (3) TMI 298 - CEGAT, NEW DELHI), the impugned orders are to be upheld and all the appeals dismissed.