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2009 (7) TMI 949 - AT - Central ExciseStay/Dispensation of pre-deposit - Clandestine manufacture - Held that: - It is thus clear that once the quantum of production can be ascertained on the basis of electricity consumption by the factory the variation of the quantum of production can certainly be related to the variation in the consumption of electricity. That being so, that, in a given case it may not be possible to arrive at the exact figure of production on account of certain loss of electricity in the process of manufacture, but certainly an approximate figure in that regard can be ascertained. In such a case, primarily it is for the manufacturer to satisfy the adjudicating authority as to the exact quantum of production during the period based on consumption of electricity in that regard.
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