2003 (1) TMI 545

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....ppellant. Shri A.K. Mondal, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The demand of duty confirmed by the Commissioner vide his impugned order is to the extent of Rs. 53,39,506.00 (Rupees fifty-three lakh thirty-nine thousand five hundred and six) and an equivalent amount of personal penalty has been imposed on the applicant/appellant company. Earlier, the matte....

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....licants'/appellants' contention is that they have placed all the records before him along with the electricity consumption records showing that they have consumed such quantum of electricity which is proportionate to their quantum of final manufacture of the goods. The Revenue has not been able to produce even an iota of evidence to rebut the applicants'/appellants' claim of production. 2.&emsp....