TMI Blog1998 (3) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... of ingots and what should be the basis for determining the power consumption. 3. The Appellants are engaged in the manufacture of steel ingots. They were procuring raw materials from the market. The Department had an information that the appellants were not showing the actual production in their statutory records. Therefore, investigations started. The adjudicating authority mainly took into account the power consumption as the factor for determining the production of ingots in each of the units. He had before him the technical literature which indicated that the manufacturer s specification for the type of Unit (Furnace) used by the Appellants for consumption of power was in the region of 650 Units/per MT. The appellants submitted that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings Pvt. Ltd. v. CCE [1998 (98) E.L.T. 431 (Tribunal) = 1997 (23) RLT 915] had held : 7. Of course, specifications indicated by the furnace manufacturers can raise strong presumption which could have effect of shifting the onus to some extent to the appellants. Once however, appellants furnish explanation which they thought would explain the deviations from the specifications indicated by the manufacturers, Collector ought to have given detailed findings in support of his conclusion. Demand of duty cannot be sustained on mere presumption however strong it may be unless there is corroborative evidence in support of the presumption. While it is true that clandestine removals is an activity which is carried out in stealth the circumstantia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DR submits that in the case of M/s. Vandana Steels Limited, out of a demand of 8.4 Lakhs, the demand on 3.5 Lakhs is supported by private records and similarly in the case of M/s. Balbir Steels Ltd., out of a total demand of 10.46 Lakhs, a demand of 10.01 Lakh is supported by other private records. 7. In rejoinder, Shri J.P. Kaushik, the ld. Counsel for the appellants, submitted that the entire demand is based on power consumption and confirmed on that basis and, therefore, the argument put forth by the ld. DR is not supported by facts of the case. 8. Heard the submissions of both sides. We note that the basic issue in all the three appeals is the same as to whether there was sufficient evidence to prove that power consumption per tonne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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