Concurrent factual findings on excise shortage and unaccounted clearances were upheld; writ interference was refused.

Concurrent findings that steel ingot stock was short and substantial clearances were unaccounted in the statutory register were upheld because they were supported by inspection statements, the RG-1 register and comparative production figures furnished to the Steel Ministry. The manufacturer's explanation on stock variation and its belated reliance on unproduced registers did not displace those evidence-based conclusions. In writ jurisdiction, such factual findings in excise proceedings are not open to reappraisal unless shown to be perverse or unsupported by material on record. The duty demand, confiscation and reduced penalty were therefore sustained.

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Issues: Whether the findings of shortage and unaccounted clearance of steel ingots were supported by evidence and could be disturbed in writ jurisdiction; and whether the demand of duty, confiscation and penalty under the Central Excise Rules were liable to be interfered with.

Analysis: The authorities below had concurrently found that a shortage of finished goods was detected on inspection and that substantial quantities were cleared without accounting in the statutory register. The finding rested on the statement recorded at the time of inspection, the RG-1 register, and the comparative production figures furnished by the manufacturer to the Steel Ministry. The Court held that the explanation regarding variation in stock and the belated attempt to rely on unproduced registers did not undermine the concurrent factual conclusions. In writ jurisdiction, such findings based on evidence were not open to reappraisal.

Conclusion: The duty demand, confiscation and reduced penalty were upheld, and the challenge was rejected.

Final Conclusion: The writ petition failed because the impugned adjudication and appellate orders disclosed no infirmity warranting interference.

Ratio Decidendi: Concurrent findings of fact supported by evidence, especially in excise matters involving stock shortage and unaccounted clearances, are not to be disturbed in writ jurisdiction unless shown to be perverse or unsupported by material on record.

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