https://www.taxtmi.com/caselaws?id=98469 Seized private and official records were treated as sufficient evidence of clandestine biscuit manufacture and removal where they showed raw material procurement, production figures and sales not reflected in statutory records. The Tribunal found the entries consistent with the brands manufactured by the assessee, and the assessee failed to rebut them or show that they related to another unit. On that cumulative evidentiary basis, the alleged unaccounted manufacture and clearance were established, and the duty demand, penalty and confiscation were sustained. en-us Tue, 20 Feb 2001 00:00:00 +0530 Fri, 20 Jan 2012 17:16:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98469 Seized private and official records were treated as sufficient evidence of clandestine biscuit manufacture and removal where they showed raw material procurement, production figures and sales not reflected in statutory records. The Tribunal found the entries consistent with the brands manufactured by the assessee, and the assessee failed to rebut them or show that they related to another unit. On that cumulative evidentiary basis, the alleged unaccounted manufacture and clearance were established, and the duty demand, penalty and confiscation were sustained. Case-Laws Central Excise Tue, 20 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98469