IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. GCR No.6 of 2003 Date of Decision:22.03.2010 Commissioner of Central Excise, Chandigarh-1 ....Petitioner Versus M/s Shingar Lamps Pvt. Ltd.& Anr. ...Respondents CORAM:- HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR Present: Mr.Gurpreet Singh, Sr. Standing Counsel(Indirect Taxes), for the petitioner. None for the respondents. ASHUTOSH MOHUNTA, J. (ORAL) The Customs, Excise and Gold (Control) Appellate Tribunal has referred the following question of law for adjudication by this Court:- “Whether in the light of the private record which had been discovered during a raid, the Tribunal was right in holding that there was no positive evidence of clandestine production and removal of goods during the relevant period? After hearing the learned counsel for the revenue, we are of the considered view that even if some record recovered during the raid and corroborated by some supportable evidence holding that there was an attempt of clandestine production and removal of goods, then it is necessary to have the same positive evidence of clandestine production and removal of goods. In view of the above, the question of law is answered against the revenue and in favour of the assessee. (ASHUTOSH MOHUNTA) JUDGE 22.3.2010 (MEHINDER SINGH SULLAR) AS JUDGE