2003 (12) TMI 182

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..... rected against the orders of the lower authorities whereunder a demand of Rs. 4,34,134/- was confirmed against them. The allegations against the manufacturer are that, when compared to the normative consumption of raw materials and finished product yields, it was noted that as against the yield of 1.6 kgs. of sodium bisulphite and 0.78 kgs. of sodium sulphite per kg. consumption of soda ash, the a .....

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..... her corroborative evidence, the levelling of allegation of evasion of duty to the extent of the so called shortfall in production was, in my view without any basis and unsustainable. 3. The shortfall in recorded production compared to the theoretical yield may at best provide a clue or ground to suspect evasion. But suspicion howsoever strong cannot be a substitute for evidence. In the absence o .....

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