https://www.taxtmi.com/caselaws?id=216011 The High Court upheld the demand for duty evasion based on private records, invoked the proviso to Section 11A(1) due to suppression of facts, and denied the benefit of credit balance in RG 23A Part II Register. The judgment highlighted the importance of evidence in determining duty liability and affirmed the Tribunal's decision on both issues, ultimately ruling in favor of the revenue. en-us Tue, 22 Feb 2011 00:00:00 +0530 Wed, 29 Aug 2012 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216011 The High Court upheld the demand for duty evasion based on private records, invoked the proviso to Section 11A(1) due to suppression of facts, and denied the benefit of credit balance in RG 23A Part II Register. The judgment highlighted the importance of evidence in determining duty liability and affirmed the Tribunal's decision on both issues, ultimately ruling in favor of the revenue. Case-Laws Central Excise Tue, 22 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216011