TMI Blog1984 (3) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - 2784 of 1984 - - - Dated:- 10-3-1984 - P.N. Bhagwati, C.J. and G.L. Oza, J. [Judgment per : Oza, J.]. - This appeal has been preferred by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Partners of the appellants was also recorded. By letter dated 29th November, 1980, the appellants informed the Collector of the circumstances in which the motor was brought in and fixed on the seaming machine. A notice dated 19-5-1981 was however issued to the appellants to show cause as to why duty should not be charged from them on the ground that the metal containers were being manufactured with the aid of power. A reply was submitted by the appellants and the matter was heard on 25th February, 1982. The Investigating Officer was cross-examined and witnesses gave evidence and after concluding the enquiry, the Collector passed an order imposing a fine of Rs. 10,000/- in lieu of confiscation and a penalty of Rs. 50,000/- and ordere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the power bills were issued, the Collector, Central Excise found that in 1977 the consumption was zero during 10 months and there was some consumption only in 2 months. In 1978 there was zero consumption in 8 months and some consumption in 4 months. Out of the 4 months of 1979 there was zero consumption in 3 months. However, during 19 months from May 1979 to November, 1980 there was zero consumption only in 5 months and consumption ranging from 2 to 66 units in the remaining 14 months. On the basis of these facts it was held that from May 1979 to November 1980 power was used for manufacture of metal containers and therefore the appellants were not entitled to exemption. 7. The appellants have submitted a statement of power consumption for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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