accept the case pleaded by the assessee. On examination of log book maintained by the assessee relating to working of the plant, the AO noted ... Tirumala and Shri Anil Kumar connected with production and maintenance of log books at the plant as also Shri Shenoy and Shri Chug and other
doubt the Dy. CIT (Asst.) had noticed that the log book maintained by the appellant which was recorded by her in the course ... also the service agents at Palghat the entries in the log book are not believable. Further, it was only in respect of this particular generator
outlet of CETP-
2 which is also non-complying.
o Log book of operation, electric meter/water
meters'/chemicals consumption etc. are not maintained ... properly. From the examinations of the produced log book, it
has been inferred that artificial data have been created with
instant entry in the log
Excise records, the appellants were also maintaining PTA Charging Register/PTA Log Books. The said records were being maintained by them operator shift-wise ... from the PTA Charging Register, another Register namely, "Shift Engineers Log Book" was also found to be maintained by the appellants. On interrogation
duty on the paper on the basis that verification of the log book and machine production registers indicated that in some of the shifts ... alia as follows :
(a) They had maintained statutory records such as log books containing all the details required to be entered in the form prescribed
Duplex Boards. Verification resulted in recovery of various records viz. 3 Log Books of machines for the period between ... filled up to 4.2.1991.
5. Scrutiny of the Machine Log Books indicated that quantities of 7.3 MT and 8.4 MT of finished goods were produced
outlet of CETP-2 which is also
non-complying.
o Log book of operation, electric meter/water
meters'/chemicals consumption etc. are not
maintained ... properly. From the examinations
of the produced log book, it has been inferred
that artificial data have been created with
instant entry in the log
supply him the certified copies of the attendance register and the log book of vehicle No.DL 4 CG 0004 for his perusal. On direction ... report, he also stated specifically that in the absence of the log book and the attendance register, the charges against the applicant that he reported
model and registration number (RTO) (2) Kindly provide copies of
maintained log book for use departmental vehicle, APMG (BD) and PMG (BD) (3)
Kindly furnish ... government
vehicle, fuel utilised by the government vehicles, transport allowance, log book
details, etc. in spite of its specific mention within Section
they were neither
dismantled nor disconnected and earlier prepared log book was also
not made available for verifying as to what period the aforesaid tube ... Aeration tank-2.
5. The unit shall maintain ETP log book record for daily dosing of
chemicals in physico-chemical treatment, flow meter reading
