TMI Blog2017 (4) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... r of a Central Excise invoice - The documents which were submitted before the lower authority, not examined as alleged by the ld. Counsel for the appellants. Hence, the matter is remanded to original adjudicating authority, who shall examine all the evidence on record. Penalty - Held that: - As the main demand of ₹ 5,35,10,728/- is being remanded, the penalty against them are hereby set aside and their matters are remanded back to the original adjudicating authority for fresh examination. Appeal allowed by way of remand. - Appeal No. E/55996 - 56150, 56431-56432/2013-DB - Final Order No. 52963-52966/2017 - Dated:- 21-4-2017 - Satish Chandra, President And Ashok K. Arya, Member (Technical) Ms. Reena Khair, Advocate - for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the loose sheets, a demand of ₹ 9,04,277/- was raised on alleged clearance of 346.100 MT of sponge iron without payment of duty during the period February, 2008 to March, 2009. (b) A demand of duty of Central Excise of ₹ 5,35,10,738/- was raised alleging clandestine removal of 18501 MT of MS ingots valued at ₹ 42,88,33,272/- for the period 2007-08, 2008-09, 209-10, 2010-11 and 2011-12, alleging that the consumption of power was in excess of the norm of 830 units -Kwh/PMT. (iv) As mentioned earlier, the Revenue vide impugned order in original confirmed total duty demand of ₹ 5,44,14,015/- along with interest and equivalent penalty; and individual penalties were also imposed. Hence, these appeals have been fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duced. (b) The power consumption, varies also on account of the voltage fluctuations. The consumption is higher, when the voltage is lower. (c) The per unit consumption is affected also on account of other factors, such as quality of raw materials, power cuts, etc. (d) The appellants had undertaken substantial expansion of production facilities by fabricating KILN, Stock House, Production House, Hopper, Conveyor etc.; the higher electricity consumption during the period 2007-08, is due to this expansion work. (e) Power has been consumed in the factory for other activities including job work, manufacture of by -products, etc. 4.2 In the case of the other demand of ₹ 9,04,277/- , ld. Advocate for the assessee-appellant ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same, there are confessional statements of the transporter viz. Purwanchal Road Carriers, Chief Executive officer - Shri Tushar Satish Goyal., Rajesh Shah - authorised signatory of assessee, M/s Ghankun Steels Pvt. Ltd. They have admitted the authenticity of the concerned incriminating documents and private records, based on which this demand has been confirmed. The impugned order inter alia observes that the evidence collected during the course of investigation reveal that the record of Noticee No. 2, M/s Purwanchal Road Carriers and resumed by the officers under Panchnama dated 2.11.2007 contain details of removals of sponge iron and MS ingots effected by the assessee. M/s Ghankun Steels Pvt. Ltd., through the said Noticee No. 2, M/s Pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mposed by the impugned order against the appellant assessee M/s Ghankun Steels Pvt. Ltd. 8. In the case of the demand of ₹ 5,35,10,738/- which has been confirmed along with interest and imposition of equivalent penalty, it appears that the main basis of the confirmation of this demand is consumption of electricity by the assessee viz. M/s Ghankun Steel Pvt. Ltd. for the period 2007-2008 to 2011-2012, where consumption of power has been found to be in excess of the normal 830 Units - kilo wat hour/PMT. The assessee appellant has given various submissions in this regard which are on record. However, it appears that the said submissions have not been thoroughly examined by the adjudicating authority before sustaining the demand. The d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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