https://www.taxtmi.com/caselaws?id=45565 In excise penalty proceedings, contravention may be inferred from circumstantial evidence and admitted accounting discrepancies where the assessee fails to explain facts within its peculiar knowledge. Short-accounting in factory records supported the inference that manufactured tea had been produced and removed without proper accounting or payment of duty, and manipulation of records strengthened that inference. The Department was required to prove its case on the civil standard of balance of probabilities, and the authorities' finding was upheld because it rested on relevant and legitimate surrounding circumstances rather than on unsupported conjecture. en-us Fri, 02 Jul 1976 00:00:00 +0530 Mon, 12 Jul 2010 15:23:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45565 In excise penalty proceedings, contravention may be inferred from circumstantial evidence and admitted accounting discrepancies where the assessee fails to explain facts within its peculiar knowledge. Short-accounting in factory records supported the inference that manufactured tea had been produced and removed without proper accounting or payment of duty, and manipulation of records strengthened that inference. The Department was required to prove its case on the civil standard of balance of probabilities, and the authorities' finding was upheld because it rested on relevant and legitimate surrounding circumstances rather than on unsupported conjecture. Case-Laws Central Excise Fri, 02 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45565