https://www.taxtmi.com/caselaws?id=390708 Computer printouts and statements used to allege suppression of production and clandestine removal were found unreliable where electronic evidence was not properly retrieved or sealed, the required certificate was absent, statutory conditions for admissibility were not met, and cross-examination was denied. In the absence of independent corroboration such as raw material purchases, electricity use, buyer transactions, sale proceeds, or fund flow-back, the clandestine-removal demand was set aside. The smaller duty demand relating to shortages of finished goods and raw materials was sustained, while penalties on the company and director were quashed because the principal clandestine-removal allegation failed and no separate penal basis was established. en-us Wed, 08 Jan 2020 00:00:00 +0530 Sat, 07 Mar 2020 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390708 Computer printouts and statements used to allege suppression of production and clandestine removal were found unreliable where electronic evidence was not properly retrieved or sealed, the required certificate was absent, statutory conditions for admissibility were not met, and cross-examination was denied. In the absence of independent corroboration such as raw material purchases, electricity use, buyer transactions, sale proceeds, or fund flow-back, the clandestine-removal demand was set aside. The smaller duty demand relating to shortages of finished goods and raw materials was sustained, while penalties on the company and director were quashed because the principal clandestine-removal allegation failed and no separate penal basis was established. Case-Laws Central Excise Wed, 08 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390708