https://www.taxtmi.com/caselaws?id=348225 Seized computer records, including a separate account in the "Games" file, a third-party CD and supporting statements were treated as mutually corroborative evidence of unaccounted clearances of processed fabrics without payment of central excise duty. The record was found sufficient to show a modus operandi of suppression and clandestine removal, and the appellate authority was said to have overlooked the incriminating material and the corroborative chain. On that basis, the adjudication findings confirming duty, interest and penalties were restored, and the Commissioner (Appeals) order was set aside. en-us Fri, 28 Jul 2017 00:00:00 +0530 Tue, 19 Sep 2017 10:18:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348225 Seized computer records, including a separate account in the "Games" file, a third-party CD and supporting statements were treated as mutually corroborative evidence of unaccounted clearances of processed fabrics without payment of central excise duty. The record was found sufficient to show a modus operandi of suppression and clandestine removal, and the appellate authority was said to have overlooked the incriminating material and the corroborative chain. On that basis, the adjudication findings confirming duty, interest and penalties were restored, and the Commissioner (Appeals) order was set aside. Case-Laws Central Excise Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348225