https://www.taxtmi.com/caselaws?id=112273 A stock position and finished goods register produced after the show cause notice was treated as unreliable because it was not shown to form part of the contemporaneous seizure record and no timely objection was raised when the panchnama allegedly omitted it. On that basis, the document was regarded as fabricated and the departmental finding that statutory records were unavailable during the search was accepted. Goods found without acceptable statutory support were treated as liable to confiscation, and the special treatment claimed by a 100% Export Oriented Unit did not apply in the absence of proof that the goods were covered by an export order. en-us Thu, 04 Mar 2004 00:00:00 +0530 Fri, 27 Apr 2012 14:14:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112273 A stock position and finished goods register produced after the show cause notice was treated as unreliable because it was not shown to form part of the contemporaneous seizure record and no timely objection was raised when the panchnama allegedly omitted it. On that basis, the document was regarded as fabricated and the departmental finding that statutory records were unavailable during the search was accepted. Goods found without acceptable statutory support were treated as liable to confiscation, and the special treatment claimed by a 100% Export Oriented Unit did not apply in the absence of proof that the goods were covered by an export order. Case-Laws Central Excise Thu, 04 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112273