TMI BlogScope of SCN - Presumption with regards to documents seized - In view of Section 36A of Central Excise...Scope of SCN - Presumption with regards to documents seized - In view of Section 36A of Central Excise Act, 1944 it is only when such document is tendered in evidence against the person who produced the same or from whose custody or control it was seized that the presumption under Section 36A is available - In the present case admittedly none of the alleged invoices / documents was produced by the Appellant or seized from the Appellant’s premises or control. In view of the above, when the presum..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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