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    <title>1997 (4) TMI 86 - HIGH COURT OF PUNJAB &amp; HARYANA AT CHANDIGARH</title>
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    <description>Unexplained delay and laches can bar writ relief when orders are challenged after several years without a satisfactory explanation, and an ineffective attempt at revision will not ordinarily justify the delay. Where contemporaneous excise records show a substantial discrepancy between the RG-1 register and figures furnished elsewhere, and the assessee cannot account for the difference, authorities may draw an adverse inference of clandestine removal, invoke the extended period, and sustain duty and penalty for record-keeping violations under the Central Excise Rules, 1944.</description>
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    <pubDate>Wed, 09 Apr 1997 00:00:00 +0530</pubDate>
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      <description>Unexplained delay and laches can bar writ relief when orders are challenged after several years without a satisfactory explanation, and an ineffective attempt at revision will not ordinarily justify the delay. Where contemporaneous excise records show a substantial discrepancy between the RG-1 register and figures furnished elsewhere, and the assessee cannot account for the difference, authorities may draw an adverse inference of clandestine removal, invoke the extended period, and sustain duty and penalty for record-keeping violations under the Central Excise Rules, 1944.</description>
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      <pubDate>Wed, 09 Apr 1997 00:00:00 +0530</pubDate>
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