TMI Blog1992 (2) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... gedly unaccounted and when further in depth examination of the accounts relating to consumption of electricity and production of tread rubber was carried out, it came to light that the appellants production did not correspond to the total consumption of electricity and the learned lower authority adopted a formula regarding production of tread rubber per unit consumption of electricity for 1.755 Kg of tread rubber and came to the conclusion that the appellants have removed 26,480.630 Kgs of tread rubber without payment of duty. The learned lower authority took a period of ten months during which regular electricity bills were not there and in respect of which period one bill for electric consumption was raised and took production during th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parameters of consumption of raw materials etc., the learned lower authority s order was not maintainable in law. 3. Shri J.P. Gregory, the learned SDR for the Department adopted the reasoning of the learned lower authority. 4. We observe that a simple perusal of the electricity consumption in the appellants Unit and the tread rubber produced shows that there is unexplained fluctuations not only in the consumption of electricity from month to month but also in the production figures. This shows that all is not well with the appellants Unit so far as the production figures are concerned. However, the question that has to be decided is what should be norm that should be adopted to arrive at the appellants Unit s production. As pleaded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the earlier orders of the Tribunal the production per unit of electricity varies from unit to unit and therefore, it was imperative for the learned lower authority to have ascertained actual position of production per unit of electricity by getting an experiment done in the appellants Unit. Not having done that, the learned lower authority should have elicited information as to why there was wide fluctuations in the consumption of electricity and production figures from month to month during the past few years. The learned lower authority should also have gone into the aspect of purchase and consumption of raw materials as also the sales and should have tried to get the details by investigation whether there was any clandestine purchase, c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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