TMI Blog2018 (6) TMI 1071X X X X Extracts X X X X X X X X Extracts X X X X ..... lated the records to supress efficiency of production of power and thus divert the surplus power by claiming to have used fuel procured from outside. The power transmitted out of the plant was closely monitored by electricity transmission agency to ensure discharge of wheeling charges. The notices have failed to establish that any norms existed for comparison with actual deployment of inputs for g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 995 for imported goods and indigenously sourced goods. 1A. Commissioner of Central Excise (Adjudication), Mumbai vide order-in-original no.140 -142/COMMR (AH)/05 dated 14th July 2005 dropped the demands partly owing to bar of limitation arising coverage by previous notices that were ultimately decided in favour of the assessee by the Tribunal and the whole for lack of any evidence of evasion a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Though admitting proceedings were indeed launched against the assessee that was decided against Revenue, it is their contention that the earlier dispute was related to eligibility for clearance of power into the domestic tariff area. We cannot agree with Revenue on this. The issue was one of power produced allegedly with exempt inputs and, being so, cannot be distinguished from the present disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority, these are unsubstantiated by any evidence. 7. On scrutiny of the allegations, it would appear that a case was attempted to be made out that respondent had manipulated the records to supress efficiency of production of power and thus divert the surplus power by claiming to have used fuel procured from outside. The power transmitted out of the plant was closely monitored by electricity t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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