2005 (9) TMI 139

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....ble. The Commissioner (Appeals) accepted the respondent company's contention that the "Private Records" showed inflated figures for production with a view to avail loan from the bank, and they did not show the correct figures of production. The respondent-company has vouched for authenticity and correctness of both the figures at different fora. So, it cannot be said that the production figures shown in "RG-I Register" are correct and the figures entered in the "Production Register for Bank", are not correct. 2.1. The most clinching evidence is the pattern of power consumption. As per the production norms furnished by the assessee to the adjudicating authority, 590 units of electricity are required for the manufacture of 1 M.T. of fi....

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....al) (d) 1998 (97) E.L.T. 74 (Tribunal) = 2001 (43) RLT 805 (Tribunal) (e) 1996 (83) E.L.T. 347 (Tribunal) (Sic) (f) 1998 (102) E.L.T. 139 (Tribunal) = 1997 (23) RLT 707 (Tribunal)" Shri Chattopadhyay learned Consultant, therefore, submits that the appeals filed by the Revenue may be dismissed. 4. I have perused the records along with the impugned Order. The Commissioner (Appeals) has observed in his Order as follows :- "Further, admittedly the appellant unit was running and its consumption pattern of electricity was not something that the department unearthed on the date of search. If at all the electricity consumption ratio to production is alleged to have been misdeclared by the appellant, it is f....

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....y could have purchased the raw materials from the market and might have used the same in the manufacture of ingots, was absolutely based on assumption and presumption. It is absolutely a settled principle of law that on the basis of presumption, no adverse conclusion is possible. The onus is on the Department to prove the clandestine manufacture and removal of the goods from the factory. There was no evidence of clandestine manufacture and removal of the goods from the factory. Only some rough note-books were found by the Investigating Officers, which did not reflect the actual production of their factory. The Department has also failed to prove as to whether there was sufficient evidence to prove that power consumption per tonne was based ....