TMI Blog2018 (2) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of various inputs, requirements of labour, material, power supply and the conditions for running the plant together with the attendant facts and circumstances - appeal allowed - decided in favor of appellant. - E/50360/2014-EX[DB] - A/71904/2017-EX[DB] - Dated:- 7-11-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Rajesh Chhibber, Advocate, for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent Per: Anil G. Shakkarwar The present appeal is direct against Order-in-Original No. MP (Dem.-26/2012) 08 of 2013 dated 26/09/2013 passed by Commissioner of Central Excise Service Tax, Allahabad. 2. The brief facts of the case are that the appellants were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... H of electricity. He has submitted that the Original Authority has confirmed the demand only on the basis of consumption of electricity. As is evident from Para 45 of the impugned Order-in-Original, wherein the Original Authority has stated that appellant themselves have accepted that electricity is the prime expense as far as the production is concerned and therefore, on the basis of electricity consumed. The Original Authority confirmed the demand. Ld. Counsel for the appellant has further submitted that Hon ble Supreme Court in the case of Commissioner Versus R. A. Castings Pvt. Ltd. reported at 2011 (269) E.L.T. A108 (S.C.), has ruled that consumption of electricity cannot be a criteria to decide the quantum of the goods manufactured. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,660 Rs.41,78,263 TOTAL Duty Rs.1,87,80,581 On perusal of the above stated table, it is very clear that the entire calculation is based on consumption of electricity. In Para 45 of the Order-in-Original, Original Authority has also held that the appellant had stated that electricity was their principal expenditure. We, further, note that the Honble Supreme Court in the case of Commissioner Versus R. A. Castings Pvt. Ltd. reported at 2011 (269) E.L.T. A108 (S.C.) (supra) dismissed the Petition for Special Leave to Appeal (Civil) Nos. CC 1209-1224 of 2011 filed by Commissioner of Central Excise, Meerut against the Judgment Order dated 09/09/2010 in CEA Nos. 67, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
