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C.C. & C.E., Bhopal Versus Ramadevi Steels Pvt. Ltd.

2016 (11) TMI 267 - CESTAT NEW DELHI

Demand - Clandestine manufacture - Held that: - Department in the present appeal has not brought out any evidence to corroborate clandestine manufacture or clearance of excisable goods. Even if it is considered that high power consumption has not been satisfactorily explained, based on that alone, charge of clandestine manufacture cannot be upheld - Decided in favor of the assessee. - Central Excise Appeal No. 486 of 2008 - Final Order No. 53266/2016 - Dated:- 30-8-2016 - Dr. Satish Chandra, Pre .....

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ts are engaged in the manufacture of MS Ingots, liable to central excise duty. Certain investigations were conducted against the respondent and proceeding were initiated against them for demanding duty of excise on unaccounted production and clearance of MS ingots during October 2000 to August 2005. After due process the case was decided by the original authority. On appeal, the matter was remanded back to the original authority by the Tribunal for fresh decision. The original authority vide imp .....

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ng no room towards for other expenditure such as raw material, consumables, salary etc. The quantity of ingots clandestinely manufactured were worked out based on the electricity consumption and production capacity of the respondent. Auxiliary power consumption cannot justify such higher quantity. On careful consideration of the grounds of appeal by Revenue, we find that the only ground on which demand against the respondent was sought to be sustained is excess consumption of electricity. 6. Thi .....

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of power supply coupled with low voltage supply of electricity of Madhya Pradesh Electricity Board. e) The issue with regard to the use of electricity in the Assessee factory for the ancillary purpose other than running of an Induction Furnace has also not been challenged. f) The details of other alternative consumption of electricity is as follows:- i) Cutting of scrap by electric welding machine and cutters. ii) Use of overhead crane for feeding of raw material, lifting of finished material f .....

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the lighting for security purposes in the entire factory premises and the platform. vi) Running the test laboratory and the mandatory power line loss, permissible under electricity norms. vii) Running of weighbridge and other ancillary equipments and also captive manufacture of mould. There is no discrepancy in the stock of raw material or finished goods. There is no direct evidence or corroborative evidence regarding clandestine clearance. 7. We note that the impugned order examined the experts .....

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