https://www.taxtmi.com/caselaws?id=389397 Electronic records such as a pen drive are not admissible unless the statutory conditions for proving computer-generated material are satisfied, including identification of the source and creator of the data; without that compliance, such material cannot support a duty demand. Third-party statements used against an assessee ordinarily require cross-examination unless a statutory exception applies, and denial of that opportunity weakens reliance on those statements. Allegations of clandestine removal must be supported by corroborative evidence such as unaccounted raw material, excess production, electricity use, transport documents, or seizure evidence; where the case rests only on third-party records and untested statements, the charge is not made out. en-us Fri, 06 Dec 2019 00:00:00 +0530 Sat, 07 Dec 2019 10:44:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389397 Electronic records such as a pen drive are not admissible unless the statutory conditions for proving computer-generated material are satisfied, including identification of the source and creator of the data; without that compliance, such material cannot support a duty demand. Third-party statements used against an assessee ordinarily require cross-examination unless a statutory exception applies, and denial of that opportunity weakens reliance on those statements. Allegations of clandestine removal must be supported by corroborative evidence such as unaccounted raw material, excess production, electricity use, transport documents, or seizure evidence; where the case rests only on third-party records and untested statements, the charge is not made out. Case-Laws Central Excise Fri, 06 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389397