https://www.taxtmi.com/caselaws?id=84366 The Tribunal upheld the reliability of the lab register for calculating the quantum of ingots manufactured and removed surreptitiously. The argument that electricity supply was unavailable on the days mentioned in the lab register was dismissed as an after-thought. The plea that the demand was time-barred was also rejected. The Tribunal confirmed that the appellants had wilfully suppressed production and cleared ingots without payment of duty. However, the demand for a specific period was set aside due to lack of evidence. Consequently, the duty demand was reduced, and the penalty was also reduced. The appeal was rejected subject to these modifications. en-us Fri, 04 Nov 1994 00:00:00 +0530 Thu, 21 Jul 2011 15:26:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84366 The Tribunal upheld the reliability of the lab register for calculating the quantum of ingots manufactured and removed surreptitiously. The argument that electricity supply was unavailable on the days mentioned in the lab register was dismissed as an after-thought. The plea that the demand was time-barred was also rejected. The Tribunal confirmed that the appellants had wilfully suppressed production and cleared ingots without payment of duty. However, the demand for a specific period was set aside due to lack of evidence. Consequently, the duty demand was reduced, and the penalty was also reduced. The appeal was rejected subject to these modifications. Case-Laws Central Excise Fri, 04 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84366