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TMI Blog2018 (6) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... Per: Ramesh Nair By the adjudication order, a demand of excise duty of Rs. 1,38,112/- was confirmed and appropriated the same against the payment already made. This demand is in respect of duty on the short found goods in the factory premises. A demand of Rs. 27,52,490/- was confirmed on the basis of alleged quantity of production worked out on the basis of electricity consumption required as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icity consumption. He submits that since there are other evidences like shortages found in the physical stock, the demand raised in the variation of the electricity consumption between the actual consumption and the consumption required as per Dr. Batra's report, the demand is sustainable. He placed reliance on the following judgments:- (a) Gulabchand Silk Mils Pvt. Ltd. Vs. Commissioner of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant admittedly paid the amount along with interest and no appeal was filed to that extent by the respondent. As regards the demand dropped by the Commissioner (Appeals) in respect of the quantity of annual production worked out on the basis of electricity consumption, we find that this issue has been consistently held in various judgments of Hon'ble Supreme Court, Hon'ble High Court and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. CCE, Thane-I - 2009 (235) ELT 487 (Tri) (c) SRJ Peety Steel Pvt. Ltd. & others Vs. CCE, Aurangabad - 2015 (327) ELT 737 (Tri-Mum). 5. From the above judgments, it can be observed that demand of duty only on the basis of electricity consumption is not sustainable, therefore, we do not find any infirmity in the impugned order and the same is upheld. Revenue's appeal is dismissed. (Pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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