https://www.taxtmi.com/caselaws?id=370738 Electronic records retrieved from a pen drive were held admissible under section 36B because they were maintained day to day for business reporting, used for regular transaction monitoring, and showed no adverse authenticity issue. On a composite appraisal of the electronic data, supplier records, seized notebooks, weighment slips and supporting statements, clandestine manufacture and removal were found established; the demand was therefore not time-barred because prior departmental knowledge or absence of suppression was not proved. The duty demand, interest and company penalty were sustained, while the penalties on the individual noticees were reduced as excessive on the facts. en-us Wed, 17 Oct 2018 00:00:00 +0530 Fri, 23 Nov 2018 09:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370738 Electronic records retrieved from a pen drive were held admissible under section 36B because they were maintained day to day for business reporting, used for regular transaction monitoring, and showed no adverse authenticity issue. On a composite appraisal of the electronic data, supplier records, seized notebooks, weighment slips and supporting statements, clandestine manufacture and removal were found established; the demand was therefore not time-barred because prior departmental knowledge or absence of suppression was not proved. The duty demand, interest and company penalty were sustained, while the penalties on the individual noticees were reduced as excessive on the facts. Case-Laws Central Excise Wed, 17 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370738