Siddhnath Shipping vs Kandla on 23 February, 2023
8|Page ST/312-313/2012
inferences involving unwarranted assumptions. This very principle of law had
been applied by the Tribunal in a number of cases and out of those, few are,
Amba Cement and Chemicals v. CCE - [2000 (115) E.L.T. 502 (Tribunal) =
2000 (90) ECR 265], Gurpreet Rubber Industries v. CCE - 1996 (82) E.L.T.
347 and Madhu Foods Products v. CCE - 1995 (76) E.L.T. 197.