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2008 (9) TMI 522 - HC - Central Excise
Clandestine manufacture - Whether in the facts and circumstances of the case, the Custom, Excise and Gold (Control) Appellate Tribunal was right in applying the principles laid down in various decisions and in holding that the burden of proof was not shifted on the assessee? Held that - approach of Tribunal that department to prove quantity of goods carried in each truck for which no entry was made in company records is totally illegal. No person will maintain authentic records of illegal activities. Tribunal to reexamine case by drawing adverse inference against assessee.