TMI Blog2015 (5) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... t-I [2008 (6) TMI 197 - CESTAT NEW DELHI] and [2010 (9) TMI 669 - ALLAHABAD HIGH COURT] and [2011 (1) TMI 1302 - Supreme Court of India] and in the case of Bhavani Shankar Castings Ltd. Vs. CCE Jallandhar [2009 (2) TMI 632 - CESTAT, NEW DELHI] [2009 (11) TMI 676 - KARNATAKA HIGH COURT] where it has been held the demand can not be sustained merely on the basis of allegation of high consumption of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ident And R K Singh, Member (T),JJ. For the Appellants : Shri L. P. Asthana, Adv. For the Respondent : Shri Pramod Kumar, DR ORDER Per: R K Singh: The stay applications along with appeals have been filed by the appellants against Order-in-Original No. Comm/RPR/CE/44/2013 dated 28.02.2013 in terms of which a demand of ₹ 8,70,21,132/- has been confirmed against M/s. Nibi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty and without issue of any Central Excise invoices although Shri Lai Bahadur Yadav director of M/s. Nibi Steels denied to have cleared the said quantity without payment of duty. Investigation undertaken against M/s. Nibi Steels revealed that the electricity consumption recorded by them had a wide variation ranging from 822 to 1708 units per MT of MS ingots. The impugned demand against M/s. Nib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and has been mainly worked out on the basis that 830 units of electricity are required for producing of 1 MT of MS Ingots. Similar issue has come up in several other cases of similar nature like in the case of RA Castings Pvt. Ltd. Vs. CCE, Meerut-I 2009 (237) ELT 674 (Tri.-Del) and 2011 (269) ELT 337 (All) and2011 (269) ELT A108 (SC) and in the case of Bhavani Shankar Castings Ltd. Vs. CCE Jalla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved from M/s. Nibi Steelswithout invoices. 5. In view of the forgoing we order pre-deposit of ₹ 11 lacs ₹ 1 lac in respect of M/s. Monu Steels within four weeks, Compliance is to be recorded on 07.11.2014. Subject to such compliance the recovery of the remaining adjudicated liabilities are stayed during pendency of the appeal. In case of default the appeals shall stand dismissed for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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