https://www.taxtmi.com/caselaws?id=45566 Excise adjudication based on stock verification, mahazars and warehouse records sustained findings of illicit removal, stock substitution and unaccounted tobacco. The court held that general supervisory directions and occasional visits by the adjudicating officer did not establish disqualifying bias or breach of natural justice. It also declined to reappreciate evidence in certiorari, finding no case of absence of evidence. Breaches of removal, stacking, marking and account-keeping requirements were treated as statutory contraventions attracting confiscation, duty and penalty, and the appellate authority was found to have considered the material grounds. The writ petition was dismissed and the levy, penalty and confiscation were upheld. en-us Fri, 20 Feb 1976 00:00:00 +0530 Mon, 12 Jul 2010 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45566 Excise adjudication based on stock verification, mahazars and warehouse records sustained findings of illicit removal, stock substitution and unaccounted tobacco. The court held that general supervisory directions and occasional visits by the adjudicating officer did not establish disqualifying bias or breach of natural justice. It also declined to reappreciate evidence in certiorari, finding no case of absence of evidence. Breaches of removal, stacking, marking and account-keeping requirements were treated as statutory contraventions attracting confiscation, duty and penalty, and the appellate authority was found to have considered the material grounds. The writ petition was dismissed and the levy, penalty and confiscation were upheld. Case-Laws Central Excise Fri, 20 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45566