https://www.taxtmi.com/caselaws?id=202776 Private notebook entries maintained by a labour contractor could not, by themselves, be treated as clearance figures of finished goods to sustain a demand. The presumption based on those entries was found impermissible because no corroborating, reliable or independent evidence supported the allegation. As the show cause notice rested on an unsound evidentiary basis, the revenue's contention was rejected, the assessee's stand was accepted, and the appeal was dismissed. en-us Wed, 29 Jul 2009 00:00:00 +0530 Fri, 21 Jan 2011 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202776 Private notebook entries maintained by a labour contractor could not, by themselves, be treated as clearance figures of finished goods to sustain a demand. The presumption based on those entries was found impermissible because no corroborating, reliable or independent evidence supported the allegation. As the show cause notice rested on an unsound evidentiary basis, the revenue's contention was rejected, the assessee's stand was accepted, and the appeal was dismissed. Case-Laws Central Excise Wed, 29 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202776