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2011 (9) TMI 415 - AT - Central ExciseProduction capacity enhancing on ground of enhancement of electricity capacity – Statement taken under coercion - failure to furnish Panchnama – failure to provide copies of necessary evidence for allegations made in the show cause notice - Held that: There is nothing on record to show that high power connection supported by evidence was made on a particular date and that resulted in higher amount of production. Moreover, Tribunal in the case of R.A. Castings held that electricity consumption is not the criteria to determine output level. Further, no cogent evidence is on record to show either suppression of purchase of input or clandestine removal of goods in full proof manner known to law . It is also held that non-providing of copy of Panchnama made the intervention unlawful and when evidence was recorded in the manner not acceptable to law, in absence of cogent evidence to the contrary, that cannot inculpate the appellants. Appeals of assessee are allowed with consequential relief.
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