https://www.taxtmi.com/caselaws?id=390333 Allegations of clandestine removal cannot be sustained on retracted statements and uncorroborated computer-generated material unless the revenue proves the charge with admissible evidence. Where relied-upon documents are not supplied in legible form, cross-examination of witnesses is denied, and the electronic data is not properly corroborated or shown to meet admissibility requirements for computer outputs, the adjudication is vitiated by breach of natural justice. In such circumstances, the demand and penalties are unsustainable and liable to be set aside. en-us Tue, 24 Dec 2019 00:00:00 +0530 Mon, 30 Dec 2019 10:14:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390333 Allegations of clandestine removal cannot be sustained on retracted statements and uncorroborated computer-generated material unless the revenue proves the charge with admissible evidence. Where relied-upon documents are not supplied in legible form, cross-examination of witnesses is denied, and the electronic data is not properly corroborated or shown to meet admissibility requirements for computer outputs, the adjudication is vitiated by breach of natural justice. In such circumstances, the demand and penalties are unsustainable and liable to be set aside. Case-Laws Central Excise Tue, 24 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390333