2009 (10) TMI 366

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....dvocate, for the Respondent. [Order per: Deepak Gupta, J. (Oral)].- This appeal has been admitted on the following question of law:- "Whether on the basis of private records, the Central Excise duty can be demanded or not when these private records show higher production than that reflected in the statutory records resulting into removal of the excess stock clandestinely i.e. without issue o....

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....hag, Manager and it was contended that the number of ingots prepared and dispatched from the factory was much more than the number reflected in the books of the assessee. 3. The Commissioner as well as the Tribunal took into consideration the record produced by Shri Om Prakash and also took into consideration his oral statement that even though he had made certain entries where the number of in....