https://www.taxtmi.com/caselaws?id=375307 In clandestine removal matters, duty demand cannot be sustained on electricity consumption alone or on surrounding materials that remain uncorroborated by positive evidence such as raw material movement, transport records, customer receipts or gate passes. The Revenue must prove suppression with concrete and legally admissible evidence, and any electronic printouts must satisfy the statutory requirements for admissibility under section 36B, including the necessary foundational proof and certificate. Standalone pendrive printouts and unsupported computer printouts are unreliable where these safeguards are absent, and cannot by themselves sustain the allegation of clandestine manufacture or removal. en-us Thu, 31 Jan 2019 00:00:00 +0530 Mon, 18 Feb 2019 06:33:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375307 In clandestine removal matters, duty demand cannot be sustained on electricity consumption alone or on surrounding materials that remain uncorroborated by positive evidence such as raw material movement, transport records, customer receipts or gate passes. The Revenue must prove suppression with concrete and legally admissible evidence, and any electronic printouts must satisfy the statutory requirements for admissibility under section 36B, including the necessary foundational proof and certificate. Standalone pendrive printouts and unsupported computer printouts are unreliable where these safeguards are absent, and cannot by themselves sustain the allegation of clandestine manufacture or removal. Case-Laws Central Excise Thu, 31 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375307