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10. H a v i n g he a r d bot h t h e pa r t i e s an d a f t e r h a v i ng g o n e t h r o u g h t h e o rde r o f t h e I TA T C h a n d i g a rh B e nc h i n M / s M o d i O i l a n d Gen e r a l M i l l s L td . ( s u p r a ) , w e a re c o n v i n c e d t h a t t h e i s s u e i nv o l v e d i n t h e p r es e n t a p p e a l i s i de n t i c a l to t h a t i n t h e ca s e o f M / s . M o d i O i l a n d G e ne r a l M i l l s L t d . ( s u p r a ) . Th e a d di t i o n i n t h e p r es e n t c a s e o f t h e a s s e s s e e , b e i n g i n t h e b us i n e s s o f r o l l i n g m i l l s p r o d u c i ng TM T b a r s and angles, h as b e e n m a d e on a c c o u n t of di s p a r i t y i n c o n s u m p t i o n o f e l e c t r i ci t y p a t te rn v i z - a - v i z r a w m a t e r i a l s c o n s u m e d , w i t h t h e A O h a v i ng ar r i v e d a t a fi n d i n g o n t h i s b a s i s t h at t h e ass e s s e e h as s u p pr e s s e d / pr o d u c ed a n d s o l d g o o d s o u t s i de th e b o o k s o f a c co u n t s . A s s u b mi t t e d b e f o r e t h e B e n c h i n t he c a s e o f M o d i M i l l s ( s u p r a) , o n a c c o u n t o f r e p r e s e n ta t i o n fr o m v a r i o u s r o l l i n g m i l l o w n e r s w h o h a d been a f f ec t e d by additions ma d e on t hi s ac c o u n t , a c o m m i t t e e ha d b e e n c o n s t i tu t e d t o d e t e r m i n e th e n o r m al v a r i a t i o n i n t h e p a t t e r n o f e l ec t r i c i t y c o n s u mp t i o n, W h i c h i n i t s r e p o r t h a d s ub m i t t e d a c c ep t a bl e v a r i a t i on o f 1 5 % . I t w as a l s o o b s e r ve d i n t h e s a i d o r d er t ha t t h e r e v e n ue au t h o r i t i es i n s u c c e e di n g ye a r s h a d b ee n de c i d i n g c as e s on i d e n t i c al i s s u e f o l l o w i n g th e s e g u i d e l i n e s w h i c h h a d b e en a c c e p t ed b y t h e D e p a r tme n t i t se l f an d on t h i s b a s i s t h e I TA T h a d restored t he ma t t e r back to the Assessing Officer to r e d e c i d e t h e i ssu e i n a c co r d a n ce w i t h l a w i n th e l i g h t o f t h e g u i d el i n e s i s s u e d b y t h e P r.C I T, P a ti a l a i n th i s r e g a rd a n d a c c e pt e d b y t h e R e v e nu e i n l a t e r y e a rs .