2005 (9) TMI 153

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..... appeared on behalf of the appellant. Therefore, the appeals are being taken up in the absence of the appellant. Heard the learned SDR also. 2. The brief facts of the case are that the appellants are engaged in the manufacture of Bulk Drugs (Paracetamol). On 24-2-1998, the officers of the revenue visited factory of the appellants and during the verification, batch register and loose papers showi .....

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..... ere recovered from the premises of the appellant. The contention is that there is no evidence regarding entries made in the loose papers to show that these entries relate to the production by the appellant. It was also not on record as to who prepared the said papers and in what connection? It is also contended in the appeal memo that there is no evidence on record to show that the goods were ever .....

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