Indian Kanoon - Search engine for Indian Law

"Plea of human error in counting not acceptable in spite of heavy stock lying in factory, particularly when verification sheets have been signed by Officials of the Assessee. Clandestine removal sustainable."

26. I also hold that the argument that clandestine removal of Explosives like fireworks was not possible, as many authorities like Police. Explosive Act authorities, Sales Tax authorities and Central Excise authorities exercise control, is not tenable since the removal of fireworks is under self removal procedure and could be done by the assessee at his free will without the permission or supervision of the above authorities.