https://www.taxtmi.com/caselaws?id=109039 A demand based on a short period of proved suppressed production was sustained because private records recovered from the factory showed date-wise raw material use and heats that supported excess production over statutory records. The objection that the entries were not proved through the person maintaining them did not displace the evidentiary value of the documents. By contrast, a longer-period demand built only by extrapolating the short-period discrepancy was rejected for lack of independent corroboration, and general allegations of electricity pilferage were insufficient without supporting material. Penalties on sister concerns and functionaries were also deleted where there was no evidence of receipt of non-duty-paid goods or conscious involvement. en-us Tue, 22 Jul 2003 00:00:00 +0530 Thu, 05 Apr 2012 15:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109039 A demand based on a short period of proved suppressed production was sustained because private records recovered from the factory showed date-wise raw material use and heats that supported excess production over statutory records. The objection that the entries were not proved through the person maintaining them did not displace the evidentiary value of the documents. By contrast, a longer-period demand built only by extrapolating the short-period discrepancy was rejected for lack of independent corroboration, and general allegations of electricity pilferage were insufficient without supporting material. Penalties on sister concerns and functionaries were also deleted where there was no evidence of receipt of non-duty-paid goods or conscious involvement. Case-Laws Central Excise Tue, 22 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109039