https://www.taxtmi.com/caselaws?id=110403 Demand based on alleged clandestine removal could not be sustained where the relied-upon electronic records were not properly supplied, not authenticated, and remand directions requiring disclosure and fair consideration were not complied with; the Tribunal found the assessee was denied effective access to the material and the evidence was insufficient, so the demand failed. Penalty under Section 11AC of the Central Excise Act, 1944 also could not be imposed for a period before that provision came into force, so the Revenue's challenge on penalty was rejected. en-us Tue, 02 Dec 2003 00:00:00 +0530 Mon, 01 Jul 2024 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110403 Demand based on alleged clandestine removal could not be sustained where the relied-upon electronic records were not properly supplied, not authenticated, and remand directions requiring disclosure and fair consideration were not complied with; the Tribunal found the assessee was denied effective access to the material and the evidence was insufficient, so the demand failed. Penalty under Section 11AC of the Central Excise Act, 1944 also could not be imposed for a period before that provision came into force, so the Revenue's challenge on penalty was rejected. Case-Laws Central Excise Tue, 02 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110403