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1984 (3) TMI 72 - SC - Central ExciseRate of duty of excise for the purpose of assessment - Held that:- Looking to the statement of power consumption of M/s. P.G. Orcham and comparing this with the production of the appellants there appears to be no justification for drawing an inference that during the period May 1979 to November 1980 the power shown to have been consumed by M/s. P.G. Orcham was in fact utilised by the appellants for manufacture of metal containers. A perusal of the chart showing production shows that in some months like December, 1979 when the power consumption is shown to be zero, the production was highest and on a perusal of the statement of production when compared with the power bill, it is difficult to see how this power consumption can be correlated with production of metal containers. Learned counsel appearing for the Revenue also could not justify why this period from May 1979 to November 1980 was treated as a distinctive period and how the consumption of power shown in various months during this period could be correlated with production. It is in the circumstances impossible to draw an inference that during this period, power was used by the appellants for manufacture of metal containers. Appeal allowed.
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