TaxTMI 
TaxTMI 
1999 (11) TMI 316
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....7-7-1992 wherein the Tribunal had directed the Collector to take on record fresh evidence produced by the respondents herein and adjudicate the allegation regarding clandestine production and removal of the goods which were supplied by the respondents to various Government authorities. 3. Based on certain inspection report of the purchasing Government Organisations, allegation had been made against the respondent that they had produced and cleared goods in excess of the quantity accounted in the Central Excise documents. The respondent's submission was that the goods in question were mostly supplied to Government authorities and that the inspection reports related to goods manufactured in their factories at Chandigarh and Rajpura and ....
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....on the totality of evidence. A particular document issued by a particular Department cannot be treated as conclusive or sacrosanct when its authority is challenged by several other credible materials. We are, therefore, not able to find any merit in this submission made in the appeal. Similarly, it has been submitted in the appeal that the Collector had allowed introduction of fresh evidence (RG 1) in the de novo adjudication. RG 1 registers are prescribed statutory Central Excise Records. They should have been considered at the investigation stage itself and notice should not have been issued without taking these statutory documents into account. Therefore, the Collector was not going beyond the norms when he allowed the RG-Is to be part o....