TMI Blog2015 (6) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... it and the duty involved on these clearances would be at least ₹ 10.00 to 12.00 Lakhs. Though duty demand cannot be confirmed merely on the basis of power consumption, the recovery of challan book for the period 06.05.2011 to 18.10.2011 containing details of clearances during this period does indicate that the value of the clearances of appellant unit may be far in excess of SSI limit. In view of this, we are of the view that this is not a case for waiver from the requirement of pre-deposit. - Partial stay granted. - Excise Stay Application No. E/S/50465/2014, Excise Appeal No. E/50360/2014-EX[DB] - - - Dated:- 19-1-2015 - Rakesh Kumar, Member (T) And S K Mohanty, Member (J),JJ. For the Appellant : Shri Bipin Garg, Adv. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as found to be 2,21,760 units. Accordingly, the officers were of the view that the average production of finished goods per units of electricity consumed is 2.039 Kg. Since the appellant were not maintaining any account of raw-material, and the records for the previous period were also not found, the officers estimated the production of the PVC pipes during 2007-08 to 2011-12 period on this basis, that is, by multiplying the electricity consumption by 2.039 Kg. It is on this basis that the duty demand of ₹ 1,87,80,581/- has been confirmed against the appellant alongwith interest thereon under section 11AB and penalty of equal amount was imposed on them under section 11AC. By the same order certain stock of pipes seized were also order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period prior to 06.08.2014, in view of Hon'ble Rajasthan High Court's judgement dated 15.12.2014 in the case of Khushi Enterprises (Central Excise Appeal No.84/2012), even in respect of the appeals filed during the period prior to 06.08.2014, the date of amendment of section 35 F, the pre-deposit of only 7.5% / 10% of the duty demand must be ordered, and that the appellant are willing to pre-deposit an amount of 7.5% of the duty demand confirmed. 4. Shri Pramod Kumar, ld. JCDR, opposed the stay application by reiterating the findings of the Commissioner in the impugned order and emphasised that the appellant were not maintaining any records whatsoever of clearances of the goods, that the records regarding clearances maintained i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand cannot be confirmed merely on the basis of power consumption, the recovery of challan book for the period 06.05.2011 to 18.10.2011 containing details of clearances during this period does indicate that the value of the clearances of appellant unit may be far in excess of SSI limit. In view of this, we are of the view that this is not a case for waiver from the requirement of pre-deposit. Keeping in view the overall facts and circumstances of the case and also the judgement of Hon'ble Rajasthan High Court in the case of Khushi Enterprises sited by the ld. Counsel for the appellant, we direct the appellant to deposit ₹ 25.00 Lakhs for compliance with the provisions of section 35 F. The pre-deposit is to be made within the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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