2008 (9) TMI 603 - PATNA HIGH COURT

Clandestine manufacture and surreptitious removal of finished final product - held that:- receipt of one of the raw materials, does not conclusively prove clandestine manufacture and surreptitious removal of finished final product, cannot be held to be proved on the basis of principle of preponderance of probabilities and the Revenue has to prove the same beyond doubt, reference case is dismissed