2014 (4) TMI 47

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..... y of documents from the appellant premises has not been disputed by them. When the same read alongwith statement of various persons including the Production Manager of the appellant, it becomes clear that the basis of which input output ratio adopted by the Commissioner is not in vacuum, but is made on the basis of the admission on part of various persons connected with the production of the spong .....

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..... private records etc. were recovered. On scrutiny of the same it was found that the appellant have been engaging in clandestine activity. Statement of various persons was recorded indicating that they are not making entry in their statutory record showing the exact consumption of raw material resulting in excess production of final product on the above basis proceeding was initiated. 2. After .....

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