TMI Blog2012 (10) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... icant s annual capacity was fixed at 1187 MT per annum after due verification. As per the quantification of demand in the present proceedings the annual capacity of the mill comes to 8000 M.T. per annum which is not possible. This contention is not considered by the adjudicating authority though raised - pre-deposit waived - matter is remanded to the adjudicating authority for de novo adjudication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during trial shows suppression of their production. Show-cause notice was issued for the period 2005-2009 on the ground that the applicants was showing higher consumption of electricity and the quantum of electric consumption during the two hours trial made bases for the demand. In this regard the demand of Rs.84,13,887/- is confirmed. Another demand of Rs.78,75,000/- is confirmed after denying th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Central Excise, Aurangabad. The annual production capacity was fixed at 1187 MT per year. The applicant had not added any capital goods to enhance the capacity of the mill. Therefore in the absence of any evidence for additional capacity, now the demand cannot be raised after taking into consideration of the electric consumption and as per the present calculation the production capacit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e compounded levy scheme the applicant s annual capacity was fixed at 1187 MT per annum after due verification. As per the quantification of demand in the present proceedings the annual capacity of the mill comes to 8000 M.T. per annum which is not possible. This contention is not considered by the adjudicating authority though raised. In view of these facts, we find that the matter requires recon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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