https://www.taxtmi.com/caselaws?id=76794 The High Court affirmed the decision rejecting the appeal, stating that the Revenue failed to prove the alleged excess production of M.S. ingots based on discrepancies in the Chemist's records. The Court emphasized that the burden of proof rested on the Revenue, which did not adequately demonstrate the clandestine removal of excess stock beyond official records. Despite the importance of the Chemist's records, they were insufficient to establish higher production levels. The Court concluded that no substantial legal question arose, upholding the authorities' factual findings and dismissing the appeal. en-us Mon, 19 Oct 2009 00:00:00 +0530 Fri, 28 Jun 2013 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76794 The High Court affirmed the decision rejecting the appeal, stating that the Revenue failed to prove the alleged excess production of M.S. ingots based on discrepancies in the Chemist's records. The Court emphasized that the burden of proof rested on the Revenue, which did not adequately demonstrate the clandestine removal of excess stock beyond official records. Despite the importance of the Chemist's records, they were insufficient to establish higher production levels. The Court concluded that no substantial legal question arose, upholding the authorities' factual findings and dismissing the appeal. Case-Laws Central Excise Mon, 19 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76794