https://www.taxtmi.com/caselaws?id=356557 Electronic data retrieved through unauthenticated software was excluded on remand, and the remaining search and seizure material was treated as unreliable because of defects such as inadequate witnessing, incomplete seizure records, non-sealing of floppies, and lack of corroboration. On that evidentiary basis, the demand that had been dropped was left undisturbed. For co-noticees, penalty under Rule 26 of the Central Excise Rules, 2002 was considered unwarranted because there was no independent material showing direct participation in clandestine production or clearance, and no basis to impose further penalty beyond the substantive penalties already recorded. en-us Mon, 26 Feb 2018 00:00:00 +0530 Fri, 15 Jun 2018 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356557 Electronic data retrieved through unauthenticated software was excluded on remand, and the remaining search and seizure material was treated as unreliable because of defects such as inadequate witnessing, incomplete seizure records, non-sealing of floppies, and lack of corroboration. On that evidentiary basis, the demand that had been dropped was left undisturbed. For co-noticees, penalty under Rule 26 of the Central Excise Rules, 2002 was considered unwarranted because there was no independent material showing direct participation in clandestine production or clearance, and no basis to impose further penalty beyond the substantive penalties already recorded. Case-Laws Central Excise Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356557