https://www.taxtmi.com/caselaws?id=361756 Central excise demand based on laptop printouts and deleted electronic files for alleged clandestine manufacture and removal was not sustained where the department failed to produce corroborative evidence of raw material procurement, electricity use, buyers, transporters, or sale proceeds, and the forensic exercise was not shown to have been conducted in the directors' presence. The admitted clearance of 445.590 MT, which was acknowledged by one director and duty-paid on the same date, was treated as established and left undisturbed. On that basis, the demand tied to deleted files was set aside, while the admitted clearance was sustained and the director's penalty was reduced. en-us Tue, 12 Jun 2018 00:00:00 +0530 Tue, 12 Jun 2018 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361756 Central excise demand based on laptop printouts and deleted electronic files for alleged clandestine manufacture and removal was not sustained where the department failed to produce corroborative evidence of raw material procurement, electricity use, buyers, transporters, or sale proceeds, and the forensic exercise was not shown to have been conducted in the directors' presence. The admitted clearance of 445.590 MT, which was acknowledged by one director and duty-paid on the same date, was treated as established and left undisturbed. On that basis, the demand tied to deleted files was set aside, while the admitted clearance was sustained and the director's penalty was reduced. Case-Laws Central Excise Tue, 12 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361756