https://www.taxtmi.com/caselaws?id=78070 Undisputed private production records, when read with RG-1 entries, invoices and physical stock verification, were treated as sufficient to show suppressed production, shortage and clandestine removal of finished goods. The assessee's explanation that the private records related only to unfinished goods was not supported by the record or consistently raised. Once that factual foundation was established, the absence of buyer records, transporter evidence, electricity data or excess raw material consumption did not defeat the case, because the burden shifted to the assessee to rebut its own records. The demand and penalties were upheld. en-us Tue, 27 Apr 2010 00:00:00 +0530 Fri, 29 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78070 Undisputed private production records, when read with RG-1 entries, invoices and physical stock verification, were treated as sufficient to show suppressed production, shortage and clandestine removal of finished goods. The assessee's explanation that the private records related only to unfinished goods was not supported by the record or consistently raised. Once that factual foundation was established, the absence of buyer records, transporter evidence, electricity data or excess raw material consumption did not defeat the case, because the burden shifted to the assessee to rebut its own records. The demand and penalties were upheld. Case-Laws Central Excise Tue, 27 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78070