https://www.taxtmi.com/caselaws?id=41801 Excise duty on matches was treated as arising on completion of manufacture, because the taxable event under the Act is manufacture or production and not the later assessment or demand process; absence of formal assessment did not extinguish liability. The evidence from seized private accounts, statutory registers, and excise officers' testimony was found sufficient to show excess manufacture, unrecorded clearance, and evasion of duty beyond reasonable doubt. On that basis, contravention of the Rules was proved and the conviction under Section 9(1)(b) was sustained, with the acquittal set aside and the trial court's conviction and fine restored. en-us Fri, 16 Aug 1985 00:00:00 +0530 Mon, 07 Jun 2010 11:34:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41801 Excise duty on matches was treated as arising on completion of manufacture, because the taxable event under the Act is manufacture or production and not the later assessment or demand process; absence of formal assessment did not extinguish liability. The evidence from seized private accounts, statutory registers, and excise officers' testimony was found sufficient to show excess manufacture, unrecorded clearance, and evasion of duty beyond reasonable doubt. On that basis, contravention of the Rules was proved and the conviction under Section 9(1)(b) was sustained, with the acquittal set aside and the trial court's conviction and fine restored. Case-Laws Central Excise Fri, 16 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41801