https://www.taxtmi.com/caselaws?id=368668 Demand for clandestine removal based solely on pen drive data was held unsustainable because the electronic material did not satisfy statutory admissibility requirements and was not backed by independent corroboration such as stock, raw material, electricity, transporter, or other tangible evidence; statements relied on were also not properly tested through cross-examination, so that component was set aside. The undervaluation demand was sustained because the records showed a reliable comparison between invoices and recovered price data, and the assessee accepted liability to the differential amount. The result was partial relief, with only the undervaluation demand surviving. en-us Fri, 05 Oct 2018 00:00:00 +0530 Fri, 12 Oct 2018 09:48:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368668 Demand for clandestine removal based solely on pen drive data was held unsustainable because the electronic material did not satisfy statutory admissibility requirements and was not backed by independent corroboration such as stock, raw material, electricity, transporter, or other tangible evidence; statements relied on were also not properly tested through cross-examination, so that component was set aside. The undervaluation demand was sustained because the records showed a reliable comparison between invoices and recovered price data, and the assessee accepted liability to the differential amount. The result was partial relief, with only the undervaluation demand surviving. Case-Laws Central Excise Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368668