https://www.taxtmi.com/caselaws?id=90237 Facsimile or photocopy versions of ST-39 forms were treated as admissible evidence where the applicable evidence rule allowed reliance on such copies without production of originals, so the absence of original forms did not invalidate the proceedings or create a natural justice issue. The documentary record, including sales tax check-post material, repeated use of the same delivery challans, truck and consignment details, the director's statement, and unexplained excess stock in the factory, was found to form a consistent pattern supporting clandestine removal of MS Ingots. On that basis, the duty demand, confiscation and penalty were upheld. en-us Fri, 18 Dec 1998 00:00:00 +0530 Tue, 04 Oct 2011 15:43:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90237 Facsimile or photocopy versions of ST-39 forms were treated as admissible evidence where the applicable evidence rule allowed reliance on such copies without production of originals, so the absence of original forms did not invalidate the proceedings or create a natural justice issue. The documentary record, including sales tax check-post material, repeated use of the same delivery challans, truck and consignment details, the director's statement, and unexplained excess stock in the factory, was found to form a consistent pattern supporting clandestine removal of MS Ingots. On that basis, the duty demand, confiscation and penalty were upheld. Case-Laws Central Excise Fri, 18 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90237