https://www.taxtmi.com/caselaws?id=370690 Doubtful electronic records and untested witness statements could not sustain a clandestine removal demand. The Tribunal held that computer printouts and retrieved CPU data were unreliable because the statutory certificate and expert opinion for electronic evidence were absent, so the alleged repeated invoice generation was not proved. It further held that statements of the authorised signatory and transporters could not be used against the assessee without cross-examination, as fairness and natural justice required their production. On the remaining evidence, clandestine removal and shortage were not established by tangible corroboration, and the duty demand and penalties were set aside with consequential relief. en-us Tue, 30 Oct 2018 00:00:00 +0530 Thu, 22 Nov 2018 07:01:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370690 Doubtful electronic records and untested witness statements could not sustain a clandestine removal demand. The Tribunal held that computer printouts and retrieved CPU data were unreliable because the statutory certificate and expert opinion for electronic evidence were absent, so the alleged repeated invoice generation was not proved. It further held that statements of the authorised signatory and transporters could not be used against the assessee without cross-examination, as fairness and natural justice required their production. On the remaining evidence, clandestine removal and shortage were not established by tangible corroboration, and the duty demand and penalties were set aside with consequential relief. Case-Laws Central Excise Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370690