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2009 (10) TMI 366 - HIMACHAL PRADESH HIGH COURT
Demand- clandestine removal- The Revenue relied upon the statement of the Chemist Shri Om Praksh and one Shri B.L. Sihag, Manager and it was contended that the number of ingots prepared and dispatched from the factory was much more than the number reflected in the books of the assessee. Held that- The record maintained by the Chemist was only a piece of evidence but could not be solely used to hold that the production was more than that which was re corded. This is a pure finding of fact and no question of law much less a substantial question of law is involved in the appeal. Therefore, the appeal is rejected.