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2011 (10) TMI 427 - AT - Central ExciseArbitrary adjudication - capacity estimated at 4 MT tonne against 3 MT - Held That:- Revenue failed to bring on record the evidence suggesting that the quantum of production alleged was due to suppression of purchase of input or there existed evidence of clandestine removal and also corroborative evidence to show enhancement of capacity by necessary electrical installation and evidence of electricity consumption or any communication of evidenciary value from electricity authority to plead higher plant capacity. 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. Reliance placed on R.A. Casting (2010 -TMI - 205214 - ALLAHABAD HIGH COURT)
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