1999 (6) TMI 139

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....for the Respondent. [Order]. - Revenue has filed the present Reference Application for referring the following question to the Hon'ble High Court for determination of the question of law : "(a) Whether manipulation in statutory despatch documents and keeping of private records showing despatch of excisable goods not accounted for in the statutory records be treated as clandestine act....

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....evidence to come to a finding a question of clandestine removal was not considered to be sufficient. The Revenue in the present application has again emphasised the same point that the evidence was strong and specific and hand-writing expert opinion was there and the Tribunal has not appreciated the same. They have submitted that the evidence as disclosed in the impugned order of the Commissioner ....