2001 (9) TMI 101

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....enue has filed this petition under Section 35H(1) of the Central Excise Act, 1944. It claims that the following question of law arises for the opinion of this Court : - "Whether circumstantial evidence placed on records is not sufficient to prove the clandestine manufacture and removal of the goods?" 2.Mr. Gumber, learned Counsel for the Revenue contends that the first respondent was manufacturi....

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....on that the yarn supplied to DGS & D was the yarn manufactured by the appellants themselves in their mill. For establishing the allegation of such a nature, we consider that type of material placed on record, was not alone sufficient." 5.We find that no material has been placed on record to controvert the conclusion drawn. 6.The case was posted before this Bench yesterday, viz. on September 17, ....