1977 (4) TMI 167 - CGOVT - Central Excise

Summary

The judgment upheld the Assistant Collector's order, rejecting the appeal by the appellants who admitted to excesses and shortages in raw materials due to the dealing Clerk being on leave. The absence of the Dealing Clerk was deemed inadequate for non-maintenance of accounts. Pleas regarding Stearic Acid absorbing moisture and Liquid Paraffin recovery were rejected for lack of evidence. The appellants' high reputation was deemed irrelevant to the issue.