https://www.taxtmi.com/caselaws?id=360341 Demand based on data retrieved from seized electronic devices required fresh adjudication where the forensic report was central to the dispute and the official who prepared it had not been examined. The Tribunal held that the validity and reliability of the retrieved material had to be reassessed after the assessee was given a proper opportunity to test that evidence. The impugned order was set aside and the matter remanded for de novo decision, with examination of the concerned GEQD official, cross-examination, and a further hearing to the assessee. en-us Mon, 02 Apr 2018 00:00:00 +0530 Sat, 19 May 2018 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360341 Demand based on data retrieved from seized electronic devices required fresh adjudication where the forensic report was central to the dispute and the official who prepared it had not been examined. The Tribunal held that the validity and reliability of the retrieved material had to be reassessed after the assessee was given a proper opportunity to test that evidence. The impugned order was set aside and the matter remanded for de novo decision, with examination of the concerned GEQD official, cross-examination, and a further hearing to the assessee. Case-Laws Central Excise Mon, 02 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360341