- (1.) A search was made in the factory of the appellant on 18 -1 -1993. In the search from the private records it was found that productions of 901 MTs of M.S. ingots was recorded as against the actual production of 1622 MTs i.e., there was shortage of 721 MTs. A demand of Rs. 6,63,320/ - was raised for this shortage.
(2.) ON the basis of the aforesaid shortage, the suppressed production of ingots from February, 1990 to 17 -1 -1993 was also calculated and a demand of Rs. 4,39,98,310/ - was demanded. The Adjudication Officer by his order dated 28 -2 -1998 confirmed the demand. Aggrieved against the appellant filed an appeal.
(3.) THE Customs, Excise & Service Tax Tribunal (the Tribunal) confirmed the demand in respect of the period from 1 -1 -1993 to 17 -1 -1993 but set aside the demand for the remaining period on the ground that there was nothing to show that the appellant was involved in the theft of electricity [ : 2003 (160) E.L.T. 1045 (Tri -Del.).]. Hence the present appeal,;