Authenticity of statutory records cannot be rejected by presumption alone when original records are unavailable and proof is lacking.

Where the original statutory records were not produced, the Tribunal held that the authenticity of the RG-1 register and RT-12 returns could not be conclusively tested on presumption alone. It gave weight to the evidentiary record, including statements under Section 14 and the explanation offered for entries in the loose sheets, and found no satisfactory cross-verification by the Department. On that basis, the Tribunal declined to disturb the Commissioner (Appeals)' finding and ruled that no adverse inference on authenticity could be drawn without reliable proof. The appeal was dismissed for want of a basis to interfere with the appellate order.

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Issues: Whether, in the absence of the original statutory records, the authenticity of the RG-1 register and RT-12 returns could be conclusively determined so as to interfere with the finding of the Commissioner (Appeals).

Analysis: The dispute turned on the evidentiary value of statements recorded under Section 14 and the statutory records said to explain the entries in the loose sheets. The Tribunal noted that the original RG-1 register and RT-12 returns were not produced before it, that no satisfactory cross-verification by the Department was shown, and that the authenticity of those records could not safely be tested on presumption alone. It also observed that the later statement of the proprietor was meant to explain the statutory records and that, on the record available, the finding of the lower appellate authority could not be overturned merely on conjecture about manipulation or fabrication.

Conclusion: The Tribunal declined to disturb the finding of the Commissioner (Appeals) and held that, in the absence of the original records, no adverse conclusion on their authenticity could be drawn.

Final Conclusion: The Revenue failed to establish a basis for interference with the appellate order, and the appeal was dismissed.

Ratio Decidendi: Where the original statutory records are not available for verification, their authenticity cannot be rejected or accepted by presumption, and the existing appellate finding based on those records cannot be overturned without reliable proof.

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