2003 (4) TMI 598

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....questions involve substantial issue of law : "1. Whether the addition on account of profit on alleged suppressed sales amounting to Rs. 6,76,175 is sustainable merely on the basis of alleged disparity in power consumption and without any iota of evidence relating to alleged production or sale ? 2. Whether, non-production of Central Excise Records before learned Tribunal when the ....

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.... these three questions is whether assessee has suppressed any sales. 3. In para 5 of its order, the Tribunal has considered the fact that in the preceding year, the assessee has maintained day-to-day production accounts which are subject to cheek by the Central Excise Authorities and nothing against was found by the Central Excise Authorities which shows that assessee has suppressed its product....