TMI Blog2018 (3) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... dia] has held that the demand only on the basis of electricity consumption cannot be confirmed in absence of any other corroborative evidence. Appeal dismissed - decided against Revenue. - E/1256/2009, E/1257/2009, E/1258/2009, E/1260/2009, E/1261/2009, E/1262/2009, E/1263/2009 - A/85273-85279/2018 - Dated:- 14-2-2018 - MR. Ramesh Nair, Member (Judicial), CJ Mathew, Member (Technical) Per: Ramesh Nair The issue involved in these appeals is that whether the appellants are liable to pay duty according to the electricity power consumed in the manufacture of MS Bars, MS Angles etc. 2. The fact of the case is that in respect of the respondents show-cause notices were issued proposing demand of duty on the ground that since the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d average electricity consumption per MT of finished goods production. However, this consumption varies from product to product. Though the statements were given by partners/directors but they are not technical expert to give the correct electricity consumption. In the present case no investigation by any technical experts were carried out to arrive at the actual electricity consumption. They heavily relied upon the following judgements of the Tribunal:- (a) Commissioner v. R.A. Castings P. Ltd. - 2011 (269) ELT A108(S.C.). (b) Om Shanti Steel Castings Pvt. Ltd. v. UOI - 2017 (347) ELT 441 (c) CCE v. Ramadevi Steels Pvt. Ltd. - 2017 (345) ELT 128 (Tri.) (d) CCE v. Indian Steel Allied Products - 2016 (344) ELT 292 (Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... teel Inds. F.No.IV /16- 25/CCO/AE/PZ/2006 27/08/2007 5. Manik Re-rolling Mills F.No.IV /16- 26/CCO/AE/PZ/2006 27/08/2007 6. Trimurthy Ind. F.No.IV /16- 20/CCO/AE/PZ/2006 29/08/2007 7. Sahanu Steel Re-rolling Mills F.No.IV /16- 19/CCO/AE/PZ/2006 27/08/2007 I have gone carefully through the facts of the case and the noticee s submissions. All the show cause notices are based on the criterion of higher consumption of electricity by the unit, than what wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In view of, the above discussion, I pass the following order: ORDER I drop the proceedings in the above seven cases. 6.1 From the above order it is clearly observed that except the statements of the partners/directors, there is no other evidence and for this reason the Commissioner has dropped the proceedings. We agree with the finding of the Commissioner that much more evidence is required to establish the clandestine manufacture and removal of the finished goods. This Tribunal in the order dated 29.03.2017 passed in the case of Anand Steel Re-rolling Mill and dealing with the identical issue allowed the appeal of the assessee wherein the following order was passed. 4. I have carefully considered the submissions ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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