TMI Blog2018 (8) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... ough evidence on record to confirm the demand against the assessee - Revenue did not contend that the declaration of law in the case of R.A. Castings is not applicable to the facts of the present case. The demand was primarily based upon electricity consumption, which issue stands decided right upto the Supreme Court in the case of R.A. Castings [2011 (1) TMI 1302 - SUPREME COURT OF INDIA], whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned DR. 3. As per facts on record the respondent are engaged in the manufacture of Ingots based upon the electricity consumed by the respondent, which in turn was based upon technical opinion of one Shri Dr. Batra of IIT, Kanpur, Revenue entertained a view that respondent had indulged in clandestine manufacture and clearance of their final product. Accordingly, proceedings were initiat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision reported as 2011 (269) ELT 337 (Allahabad) rejected the Revenue s appeal. The matter was further taken up by the Revenue before the Hon ble Supreme Court by way of filing Special Leave Petition. However the Hon ble Supreme Court also dismissed the Revenue s appeal vide their order 31.01.2011. By taking all these developments into consideration as also the fact that Revenue s view of filing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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