Court Overturns Allegations of Suppressed Clay Production; No Evidence of Unpaid Royalties Found in Mining Case.

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....Rejection of books of accounts - Suppressed production - determination of quantum of clay which can be extracted/produced from mines - there is no material on record which highlight dispatches from the mines without paying the requisite royalty.There is no basis for alleging suppression of production by the assessee and the findings of the lower authorities are hereby set-aside.....