TMI Blog2009 (10) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... ected 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. - 4 of 2006 - - - Dated:- 19-10-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee and during this checking some records being maintained by the Chemist of the Company Shri Om Prakash was recovered. According to the Revenue, the Chemist was not only preparing the analysis re ports but also maintaining a record regarding dispatch of ingots. In case the re cord seized from Shri Om Prakash is taken into consideration then admittedly production of ingots is much higher than that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal. All the authorities have considered the record maintained by Shri Om Prakash as well as the oral statements made by him and Shri B.L. Sihag, Manager and Tribunal after considering the entire evidence have come to the conclusion that the revenue has failed to prove that there was excess quantity of finished goods than recorded by the assessee. The Tribunal rightly held that the burden lay upo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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