https://www.taxtmi.com/caselaws?id=328833 Where the original statutory records were not produced, the Tribunal held that the authenticity of the RG-1 register and RT-12 returns could not be conclusively tested on presumption alone. It gave weight to the evidentiary record, including statements under Section 14 and the explanation offered for entries in the loose sheets, and found no satisfactory cross-verification by the Department. On that basis, the Tribunal declined to disturb the Commissioner (Appeals)' finding and ruled that no adverse inference on authenticity could be drawn without reliable proof. The appeal was dismissed for want of a basis to interfere with the appellate order. en-us Fri, 20 May 2016 00:00:00 +0530 Thu, 16 Feb 2017 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328833 Where the original statutory records were not produced, the Tribunal held that the authenticity of the RG-1 register and RT-12 returns could not be conclusively tested on presumption alone. It gave weight to the evidentiary record, including statements under Section 14 and the explanation offered for entries in the loose sheets, and found no satisfactory cross-verification by the Department. On that basis, the Tribunal declined to disturb the Commissioner (Appeals)' finding and ruled that no adverse inference on authenticity could be drawn without reliable proof. The appeal was dismissed for want of a basis to interfere with the appellate order. Case-Laws Central Excise Fri, 20 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328833