1978 (8) TMI 86

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..... d by the petitioners in the revision application; those urged at the time of personal hearing and has also examined the records of the case. 2. In this case a show cause notice was issued for alleged clearance of worsted woollen yarn without entry in the Central Excise records and without payment of duty, on the basis of 20 chits of production from Shri Surinder Kumar Kapur, Partner of the firm .....

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..... with, they were sent to the Forensic Science Laboratory, Chandigarh and Central Forensic Science Laboratory, New Delhi, whose reports confirmed that the previous figures recorded on the slips were tampered with. The Assistant Collector therefore, held that the show cause notice which was issued with reference to the earlier figures was correct. There is sufficient evidence to show that the earlie .....

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..... slips were tampered with. It is also an admitted fact that the slips inspected by the representatives of the petitioners, during which time they could have tampered with the figures. Regarding the second point relating to the statement given by the Supervisory staff, it is noted that Shri Kawal Krishan who had explained the phrase "Reeling Report - Bundle 54/270 kgs." written on the chit dated 6-3 .....

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