Cumulative evidence sustains clandestine removal findings; electricity-consumption data alone does not displace them absent a statutory rule.

Cumulative evidence can sustain a finding of clandestine manufacture and removal, including admissions by the proprietor and employee, statements of buyers, and records indicating movement of unaccounted goods. Electricity-consumption figures and a power certificate were not treated as determinative, because power usage was only one relevant circumstance and no statutory rule made certified consumption or permissible load the ceiling for actual production. A complaint of prejudice from denial of adjournment also failed, as notice and opportunity had been given and the matter had already been considered on merits. The writ challenge was dismissed, leaving the excise findings and Tribunal order undisturbed.

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Issues: Whether the finding of clandestine production and removal of tread rubber was vitiated by non-consideration of electricity-consumption material and Rule 173E guidelines, and whether denial of adjournment caused prejudice warranting interference under Article 226.

Analysis: The finding of clandestine removal rested on cumulative material, including admissions by the proprietor and employee, statements of buyers, and records showing movement of unaccounted goods. Electricity-consumption figures or the Assistant Executive Engineer's certificate were not , since power usage is only one circumstance and there was no statutory rule requiring the authorities to treat permissible load or certified power consumption as the ceiling for actual production. On the grievance of prejudice, the petitioner had notice and opportunity, and the Tribunal had already considered the matter on merits; the mere absence of counsel on one occasion did not by itself invalidate the adjudication.

Conclusion: The challenge to the findings of clandestine production and removal failed, and no ground for interference under Article 226 was made out.

Final Conclusion: The writ petition was dismissed, leaving the excise findings and the Tribunal's order undisturbed.

Ratio Decidendi: A finding of clandestine manufacture and removal may be sustained on the cumulative effect of surrounding evidence, and electricity-consumption data alone cannot displace such a finding absent a statutory rule making it determinative.

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