https://www.taxtmi.com/caselaws?id=123832 Clandestine removal of pig iron without central excise duty was examined through seized notebooks and loose sheets recording production and clearance discrepancies. The seized records, maintained by the company's Manager (Operations), were treated as material requiring explanation; their evidentiary value was reinforced by the failure to produce the manager despite summonses. Following the introduction of self-assessment, the assessee was required to substantively rebut allegations and explain entries in records within its control. Characterising the seized material merely as a "notebook" did not discharge that responsibility. The lower authority's order was upheld and the appeal was dismissed for failure to provide adequate evidence or accountability regarding the alleged clandestine activities. en-us Mon, 21 Jul 2008 00:00:00 +0530 Fri, 21 Sep 2012 10:21:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123832 Clandestine removal of pig iron without central excise duty was examined through seized notebooks and loose sheets recording production and clearance discrepancies. The seized records, maintained by the company's Manager (Operations), were treated as material requiring explanation; their evidentiary value was reinforced by the failure to produce the manager despite summonses. Following the introduction of self-assessment, the assessee was required to substantively rebut allegations and explain entries in records within its control. Characterising the seized material merely as a "notebook" did not discharge that responsibility. The lower authority's order was upheld and the appeal was dismissed for failure to provide adequate evidence or accountability regarding the alleged clandestine activities. Case-Laws Central Excise Mon, 21 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123832