https://www.taxtmi.com/caselaws?id=85251 Octroi receipts found in the assessee's premises and standing in its name were treated as prima facie circumstantial evidence of receipt and removal of bidis without accounting or duty payment. Because clandestine removal is commonly proved by circumstantial material and the explanation for the discrepancy lay within the assessee's special knowledge, the burden shifted to the assessee to rebut the inference. Its attribution of the discrepancies to contractors and octroi authorities was found unsupported by reliable evidence. The duty demand, confiscation and penalty were therefore upheld, and the adjudication order was sustained in full. en-us Mon, 27 Jun 1994 00:00:00 +0530 Wed, 03 Aug 2011 16:53:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85251 Octroi receipts found in the assessee's premises and standing in its name were treated as prima facie circumstantial evidence of receipt and removal of bidis without accounting or duty payment. Because clandestine removal is commonly proved by circumstantial material and the explanation for the discrepancy lay within the assessee's special knowledge, the burden shifted to the assessee to rebut the inference. Its attribution of the discrepancies to contractors and octroi authorities was found unsupported by reliable evidence. The duty demand, confiscation and penalty were therefore upheld, and the adjudication order was sustained in full. Case-Laws Central Excise Mon, 27 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85251