https://www.taxtmi.com/caselaws?id=40883 Rule 10 of the Central Excise Rules applies to short-levy or erroneous refund situations arising from a relevant statement or assessment context, and not to removals made without a gate pass where no such record entry was made; the demand therefore was not barred on that basis. Prima facie discrepancy between sales records and excise records was sufficient to establish an initial case of excess removal, and the taxpayer's explanations were rejected, so the burden was not discharged. The appellate and revisional orders were reasoned and did not become non-speaking merely because later authorities concurred briefly with earlier findings. en-us Mon, 03 Nov 1980 00:00:00 +0530 Sat, 15 May 2010 15:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40883 Rule 10 of the Central Excise Rules applies to short-levy or erroneous refund situations arising from a relevant statement or assessment context, and not to removals made without a gate pass where no such record entry was made; the demand therefore was not barred on that basis. Prima facie discrepancy between sales records and excise records was sufficient to establish an initial case of excess removal, and the taxpayer's explanations were rejected, so the burden was not discharged. The appellate and revisional orders were reasoned and did not become non-speaking merely because later authorities concurred briefly with earlier findings. Case-Laws Central Excise Mon, 03 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40883