2001 (9) TMI 101

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..... Excise Act, 1944. It claims that the following question of law arises for the opinion of this Court : - "Whether circumstantial evidence placed on records is not sufficient to prove the clandestine manufacture and removal of the goods?" 2.Mr. Gumber, learned Counsel for the Revenue contends that the first respondent was manufacturing worsted woollen yarn and selling it. Thus, excise duty and .....

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..... red by the appellants themselves in their mill. For establishing the allegation of such a nature, we consider that type of material placed on record, was not alone sufficient." 5.We find that no material has been placed on record to controvert the conclusion drawn. 6.The case was posted before this Bench yesterday, viz. on September 17, 2001. We had asked Mr. Gumber, learned Counsel for the Re .....

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..... ty for manufacturing worsted woollen yarn. In fact, it appears, as noticed by the Tribunal, that it was on the basis of "the discrepancies in the purchases and supplies of yarn", that the demand was raised. Since positive evidence of availability of the facility has not been pointed out, we find no infirmity in the view taken by the Tribunal. Thus, no question of law arises for the opinion of the .....

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