https://www.taxtmi.com/caselaws?id=82584 Statutory records for 1983-84, including the verified production register, were treated as reliable evidence of production and clearance in that year. Delivery challans endorsed by the Central Excise Inspector also had to be considered, even though they were not themselves statutory registers. Because these documentary materials were not properly evaluated, the finding that there was no production in 1983-84, and the resulting denial of benefit under Notification No. 83/83, could not be sustained on the existing record. The impugned order was therefore set aside and the matter remanded for reconsideration in light of the documentary evidence. en-us Thu, 08 Apr 1993 00:00:00 +0530 Wed, 06 Jul 2011 11:46:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82584 Statutory records for 1983-84, including the verified production register, were treated as reliable evidence of production and clearance in that year. Delivery challans endorsed by the Central Excise Inspector also had to be considered, even though they were not themselves statutory registers. Because these documentary materials were not properly evaluated, the finding that there was no production in 1983-84, and the resulting denial of benefit under Notification No. 83/83, could not be sustained on the existing record. The impugned order was therefore set aside and the matter remanded for reconsideration in light of the documentary evidence. Case-Laws Central Excise Thu, 08 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82584