https://www.taxtmi.com/caselaws?id=167580 The judgment upheld the Assistant Collector's order, rejecting the appeal by the appellants due to excesses and shortages in raw materials attributed to the absent Dealing Clerk. The court found the absence of the Dealing Clerk insufficient justification for the accounting discrepancies and dismissed pleas related to specific materials due to lack of evidence. The appellants' reputation was considered immaterial to the case outcome. en-us Sat, 23 Apr 1977 00:00:00 +0530 Thu, 25 Dec 2014 12:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167580 The judgment upheld the Assistant Collector's order, rejecting the appeal by the appellants due to excesses and shortages in raw materials attributed to the absent Dealing Clerk. The court found the absence of the Dealing Clerk insufficient justification for the accounting discrepancies and dismissed pleas related to specific materials due to lack of evidence. The appellants' reputation was considered immaterial to the case outcome. Case-Laws Central Excise Sat, 23 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167580