2014 (10) TMI 865

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..... l Excise
Ms. Archana Wadhwa, Member (Judicial) and Mr. Rakesh Kumar, Member (Technical) Shri B L Narasimhan, Advocate for the Appellant Shri Promod Kumar, DR for the Respondent JUDGEMENT Per Archana Wadhwa (for the Bench): All the appeals are being disposed of by a common order as they arise out of same impugned order passed by Commissioner vide which he has confirmed demand of duty of Rs .....

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..... ra, IIT Kanpur, who opined that the electricity consumption for a specific unit of production should be in the range of 555 to 1046 units (Kwh/ton) whereas the appellants has shown excess production and consumption of electricity during the various financial years . Further scrutiny of the appellants balance sheet revealed that they were showing other income under the category of share trading and .....

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..... e same technical opinion of the Dr. N K Batra, Professor of Department of Meterial and Metallurgical Engineering, IIT, Kanpur opining that the induction furnace unit should consume electricity in the range of 555 to 1046 units for the manufacture of 1 MT of MS ingots and based upon the identical entries and excess income through other business and share trading and sales commission, proceedings we .....

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..... 337 (All)]. Further, the appeal filed by the Revenue before the Hon'ble Supreme Court also stand dismissed as reported in [2011 (269) ELT A 108 (SC)]. 6. Inasmuch as the facts in the present case are identical to the facts of R A Castings and there is virtually no other evidence reflecting upon clandestine manufacture and clearance of the appellants product, we, by following the above decision, .....

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