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TMI Blog2014 (5) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... S.S. Kang, Vice President 1. Heard both the sides. 2. Applicant filed this application for restoration of the appeal. 3. Applicant filed this appeal along with application for waiver of pre-deposit of dues against the adjudication order dated 12.3.2010. Subsequently, the application for waiver of pre-deposit of dues was adjourned at the request of the applicant and ultimately the same was dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manufacture of M.S. Round / Bars by rolling mills. An experiment was conducted by the Revenue and it was found that from the consumption of 1 KWH of electric power 830 kgs. Of finished goods are manufactured. As per the experiment, it was found that the applicant was showing higher consumption of electricity with intent to evade payment of duty. It was also fund that during the period of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods and regularly filed monthly return and no objection was raised by the Revenue during the period in dispute. It is only on the basis of experiment conducted for two hours only and the Revenue has demanded duty on the ground that the applicants are showing the higher consumption of electricity. Hence, the demand is confirmed simply on assumption and presumption, hence is not sustainable. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Ltd. against the decision of Hon'ble Bombay High 07.05.2012 is dismissed by Hon'ble Supreme Court. 7. We find that in the present case, the experiment was conducted in the factory of the applicant in the presence of the applicant, which shows that the applicants are showing higher consumption of electricity than the actual consumption in the manufacture of excisable goods. There is evidence on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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