located at Wazirabad, Delhi and every item manufactured bears a serial number of a particular group (batch) manufactured by the appellant. On being questioned as to whether the appellant had any record of the serial number of the goods supplied to the plaintiff, he replied in the negative. He stated that the appellant had no record of the serial number of the goods supplied to the plaintiff as such records were maintained only for a period of three years. He also confirmed that the appellant maintains a stock register and the details of the goods supplied to the plaintiff must have been reflected in the stock register. He further acknowledged that for goods having value of more than ₹50,000/-, an E-way bill is required to be prepared mentioning the details of the vehicle through which the goods are dispatched. He acknowledged that the products are required to be classified in accordance with Harmonized System of Nomenclature (HSN) but the appellant had not used HSN codes in respect of its products. He affirmed that the appellant had not filed any E-way bills on record and in fact, had not generated the same for supplies made to the plaintiff. However, he denied the suggestion that the appellant had not generated the E-way bills as the appellant had not supplied the goods to the plaintiff.
