1975 (12) TMI 166

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..... xcise Officers, who had reported the case against the appellant unit that their Kinari Bazar firm had received the subject wires and cables from their factory at Sita Ram Bazar. They also state that the party of the Central Excise Officers had resumed 12 purchase vouchers and that the Kinari Bazar firm had purchased the wires and cables from different parties and not from their Sita Ram Bazar Fact .....

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..... fficers have no evidence to prove that Kinari Bazar firm received the subject coils from their factory at Sita Ram Bazar. Since the two firms are for practical purposes the same, the case against the appellant unit was on reasonable grounds of suspicion. I further observe that these suspicions were confirmed when neither the appellant unit nor their Kinari Bazar firm were able to produce any evide .....

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