2005 (3) TMI 674

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....e Appellant. Shri S.C. Pushkarna, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  The appellant filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals).  2.Brief facts of the case are that the appellant has two units, one is situated at Kashipur (U.P) and the other is situated at Amritsar (Punjab). Both the units are manufacturi....

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....ve data or documentary evidence. 3.The contention of the appellant is that the unit at Kashipur was running the factory with the help of generator by using diesel as there is no electricity connection whereas at Amritsar, the factory was running with the aid of electricity and the cost of electricity per unit is very low compared to the cost of through generator. It is also submitted by the app....