Page 123 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] SUKH SAGAR METALS (P) LTD. v. UNION OF INDIA 801

types of orders passed by the final fact finding body and therefore, the present
appeal of the Revenue is allowed, setting aside the order of the Learned Tribunal
dated 7 April 2015. The matter is remanded back to the Learned Tribunal for de-
ciding the case of the Assessee afresh, and for passing a detailed speaking order.
There is no order as to costs in these appeals.
_______

2020 (372) E.L.T. 801 (Jhar.)
IN THE HIGH COURT OF JHARKHAND AT RANCHI
D.N. Patel, ACJ. and Amitav K. Gupta, J.
SUKH SAGAR METALS (P) LTD.
Versus
UNION OF INDIA
W.P. (T) No. 2868 of 2017, decided on 3-7-2017
Clandestine manufacture and removal - Evidence - Show cause notice
issued on the ground of unrealistic electricity consumption - Mere excess con-
sumption of electricity without any corroborative evidence relating to the pur-
chase of raw material, conversion of the raw material into final product and
clearance thereof from the manufacturing unit to the respective buyers, not
raises presumption of evasion of duty - Report of Dr. N.K. Batra relied upon to
issue the show cause notice against clandestine removal of final product not
corroborated by any other evidence - Further, report by Joint Plant Committee
constituted by the Ministry of Steel, Government of India contained contrary
findings - No experiments conducted for devising consumption norms of elec-
tricity for producing one MT of finished product - Order­in­Original is based
upon mere presumptions and possibilities, and, nothing has been proved at
all by the respondents, especially unaccounted manufacturing of M.S. Ingots
and clandestine removal thereof. [paras 5, 6, 7]
Matter remanded
CASES CITED
Assistant Commissioner, Commercial Tax Department v. Shukla & Brothers
— 2011 (22) S.T.R. 105 (S.C.) — Relied on .................................................................................... [Para 5]
Commissioner v. R.A. Castings Pvt. Ltd. — 2011 (269) E.L.T. 337 (All.)
= 2012 (26) S.T.R. 262 (All.) — Relied on ................................................................................. [Paras 3, 5]
R.A. Castings P. Ltd. v. Commissioner — 2009 (237) E.L.T. 674 (Tribunal) — Relied on .......... [Paras 3, 5]
Union Enterprises v. Union of India — 2014 (306) E.L.T. 216 (Cal.) — Relied on ............................. [Para 3]
Vadilal Gases Ltd. v. Union of India — 2016 (332) E.L.T. 625 (Guj.) — Relied on ............................ [Para 5]
DEPARTMENTAL CLARIFICATION CITED
C.B.E. & C. Circular, dated 26-6-2014 ................................................................................................ [Paras 3, 5]
REPRESENTED BY : S/Shri Sumeet Gododia, Dhananjay Kr. Pathak,
Ritesh Kumar Gupta and Shashi Kant Mishra, Ad-
vocates, for the Petitioner.
S/Shri Prashant Kr. Singh and Abhijeet Kr. Singh,
Advocates, for the Respondent.
[Order per : D.N. Patel. ACJ (Oral)]. - This writ petition has been pre-
EXCISE LAW TIMES  15th June 2020  123