1978 (8) TMI 86 - CGOVT - Central Excise

Summary

The Government of India upheld the decision to demand duty and impose a penalty on a firm for evading duty on excess production of woollen yarn not duly entered in excise records. Forensic reports confirmed tampering with production slips. Petitioners' arguments were dismissed as evidence showed figures on slips were tampered with and relevant to actual production. Revision application was rejected.