https://www.taxtmi.com/caselaws?id=42917 Concurrent findings that steel ingot stock was short and substantial clearances were unaccounted in the statutory register were upheld because they were supported by inspection statements, the RG-1 register and comparative production figures furnished to the Steel Ministry. The manufacturer's explanation on stock variation and its belated reliance on unproduced registers did not displace those evidence-based conclusions. In writ jurisdiction, such factual findings in excise proceedings are not open to reappraisal unless shown to be perverse or unsupported by material on record. The duty demand, confiscation and reduced penalty were therefore sustained. en-us Thu, 16 Aug 1990 00:00:00 +0530 Tue, 15 Jun 2010 10:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42917 Concurrent findings that steel ingot stock was short and substantial clearances were unaccounted in the statutory register were upheld because they were supported by inspection statements, the RG-1 register and comparative production figures furnished to the Steel Ministry. The manufacturer's explanation on stock variation and its belated reliance on unproduced registers did not displace those evidence-based conclusions. In writ jurisdiction, such factual findings in excise proceedings are not open to reappraisal unless shown to be perverse or unsupported by material on record. The duty demand, confiscation and reduced penalty were therefore sustained. Case-Laws Central Excise Thu, 16 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42917