https://www.taxtmi.com/caselaws?id=47483 In determining fly ash content in asbestos cement pipes and couplings for exemption under a notification, the evidentiary weight of the log book versus RG-1 register figures was the central issue. The High Court noted that the log book recorded the raw material mix and dry weight of finished goods, and held that the Tribunal had erred in relying on RG-1 and RT-5 entries without properly considering those contemporaneous records, especially where stock register manipulation could not be excluded. The reference application was accepted and the question was directed to be referred for the Court's opinion. en-us Tue, 16 Apr 2002 00:00:00 +0530 Thu, 29 Jul 2010 10:34:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47483 In determining fly ash content in asbestos cement pipes and couplings for exemption under a notification, the evidentiary weight of the log book versus RG-1 register figures was the central issue. The High Court noted that the log book recorded the raw material mix and dry weight of finished goods, and held that the Tribunal had erred in relying on RG-1 and RT-5 entries without properly considering those contemporaneous records, especially where stock register manipulation could not be excluded. The reference application was accepted and the question was directed to be referred for the Court's opinion. Case-Laws Central Excise Tue, 16 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47483