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without the cover of the duty paid invoices. 9. Similarly, the ocular testimony of Shri Brajesh Dwivedi, alleged authorized signatory of the appellants, regarding

contain the names of buyers to whom watches were sold. The ocular testimony of Shri Vinod Arora,Manager, could not taken as sufficient proof

parties advanced and for proper appraisal of the relevant ocular testimony in the ,shape of statements recorded under Section 132(4) and the other material

conclusive. In the event of there being conflict between medial and ocular testimony, the ocular testimony is considered as preferable ( State of Punjab Vs. Hakam

during the period in dispute, by the company. 16. Likewise, the ocular testimony of Shri Dinesh Gupta, employee of the appellants/company recorded

showing the clearance of the goods from their factory premises. The ocular testimony of Shri Bhura Singh, Excise Clerk of the appellants, regarding the clandestine

with transactions of the assessee by independent material or by ocular or documentary testimony or connect this paper with the proprietor of BSC. (emphasis, italicised

with transactions of the assessee by independent material or by ocular or documentary testimony or connect this paper with the proprietor

Sandeep are the star witness for the prosecution and therefore, their testimony is being discussed foremost. 6. Complainant, Ct. Jaiveer, wa was examined ... hostile and have failed to identify the accused in Court and therefore, testimony of other witnesses examine examined by the prosecution is not being discussed

traumatic uveitis (inflammation) with retinal hole left eye with suspected intra ocular foreign body was made.  The 3rd opposite party took the 2nd opinion from ... Surgeon of the hospital as there was no facility to detect intra ocular foreign body and to manage retinal injuries.  The complainant was referred