https://www.taxtmi.com/caselaws?id=365001 Clandestine removal could not be sustained on the basis of seized computer printouts and cloned electronic records because the statutory conditions for admissibility under Section 36B of the Central Excise Act, 1944 were not met, the search and extraction process suffered procedural irregularities, and the alleged records lacked independent corroboration; the duty demand on that basis was therefore not sustainable. The duty demand arising from shortage of finished goods was maintained because the shortage was admitted and linked to the stock verification finding, and the consequential interest and equal penalty were upheld under Section 11AC. The result was partial relief to the assessee, with only the shortage-based demand surviving. en-us Mon, 06 Aug 2018 00:00:00 +0530 Thu, 09 Aug 2018 07:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365001 Clandestine removal could not be sustained on the basis of seized computer printouts and cloned electronic records because the statutory conditions for admissibility under Section 36B of the Central Excise Act, 1944 were not met, the search and extraction process suffered procedural irregularities, and the alleged records lacked independent corroboration; the duty demand on that basis was therefore not sustainable. The duty demand arising from shortage of finished goods was maintained because the shortage was admitted and linked to the stock verification finding, and the consequential interest and equal penalty were upheld under Section 11AC. The result was partial relief to the assessee, with only the shortage-based demand surviving. Case-Laws Central Excise Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365001