https://www.taxtmi.com/caselaws?id=82513 Exercise note book entries, the director's statement, and internal references were treated as evidence that Polyvinyl Acetate Dispersion had been manufactured during the relevant period. The contrary claim that the entries merely recorded the start of batches or issue of raw materials was rejected for want of supporting evidence. On that basis, failure to enter production in statutory records was treated as suppression of production and non-accountal of excisable goods, making the goods liable to confiscation and justifying the connected redemption fine, confiscation of the transport van, and penalty. en-us Thu, 11 Feb 1993 00:00:00 +0530 Tue, 05 Jul 2011 16:14:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82513 Exercise note book entries, the director's statement, and internal references were treated as evidence that Polyvinyl Acetate Dispersion had been manufactured during the relevant period. The contrary claim that the entries merely recorded the start of batches or issue of raw materials was rejected for want of supporting evidence. On that basis, failure to enter production in statutory records was treated as suppression of production and non-accountal of excisable goods, making the goods liable to confiscation and justifying the connected redemption fine, confiscation of the transport van, and penalty. Case-Laws Central Excise Thu, 11 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82513