https://www.taxtmi.com/caselaws?id=172061 The Tribunal's finding that the appellant had engaged in manufacturing activity was upheld because the surrounding facts supported a plausible inference of concealment. The absence of machinery or raw material at survey did not displace the Revenue's case, as the appellant failed to produce original books, full supplier details, and supply contracts, while the delayed FIR further hindered verification of the goods' source and nature. On those facts, the conclusion that material facts within the appellant's knowledge had been withheld was not perverse, and no interference was warranted. en-us Mon, 15 Jul 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172061 The Tribunal's finding that the appellant had engaged in manufacturing activity was upheld because the surrounding facts supported a plausible inference of concealment. The absence of machinery or raw material at survey did not displace the Revenue's case, as the appellant failed to produce original books, full supplier details, and supply contracts, while the delayed FIR further hindered verification of the goods' source and nature. On those facts, the conclusion that material facts within the appellant's knowledge had been withheld was not perverse, and no interference was warranted. Case-Laws Central Excise Mon, 15 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172061