TMI Blog2017 (5) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... ly in the facts of the present case when it is clear from the calculation chart itself that in some of the months the production is coming short as per the calculation of the production on the basis of 600 unit PMT and in most of the months the production is coming on higher side. As regards demands raised based on kachcha chit, it is found that the demand was confirmed for the period 2002-03 to 2005-06 whereas kachcha chit shows the entry for the period 18.6.2006 to 27.6.2006. Therefore, this evidence is not relevant to the period of the demand in the present case, the same cannot be relied upon. There is no evidence on record which can establish the clandestine removal of the goods - appeal allowed - decided in favor of appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evant period but much subsequent to the period for which the demand was raised. As per the calculation chart of the duty itself, it is showing in most of the month the electricity consumption is lower than the 600 unit PMT and in some of the month the consumption is higher than the 600 unit PMT. This itself shows that 600 unit PMT adopted by the adjudicating authority is absolutely incorrect and the same cannot be applied uniformly. He submits that the issue whether the demand can be confirmed on the basis of variation in the electricity consumption has been settled in the various judgments as cited below: - (a) Om Shanti Steel Castings Pvt. Ltd. Vs. UOI - 2017 (347) ELT 441 (Jhar.) (b) CCE Vs. Ramadevi Steels Pvt. Ltd. - 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same may be maintained. 4. I have carefully considered the submissions made by both the sides. I find that the entire demand for 4 years was calculated on the basis of one test check of electricity consumption of one date and also on the basis of the statement of the partner of the appellant company. The demand on the basis of electricity consumption cannot be confirmed particularly in the facts of the present case when it is clear from the calculation chart itself that in some of the months the production is coming short as per the calculation of the production on the basis of 600 unit PMT and in most of the months the production is coming on higher side. Therefore, this itself shows that 600 unit PMT taken by the adjudicating autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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