Former Enron CEO Kenneth Lay will not appear before Congressional panels looking into the collapse of the energy giant, and the .

In letters to the Senate and House panels, Lay's Earl Silbert says the hearings have taken on a "prosecutorial tone."

"I have instructed Mr. Lay to withdraw his prior acceptance of your invitation," he wrote. "He cannot be expected to participate in a proceeding in which conclusions have been reached before Mr. Lay has been given an opportunity to be heard."

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