https://www.taxtmi.com/caselaws?id=390919 A central excise demand based on data from a pen drive, computer printouts and a common director's statement was held unsustainable where the electronic evidence was not proved under Section 36B and the statement was not relied on in compliance with Section 9D, with no cross-examination afforded. The record also lacked independent corroboration such as excess stock, unaccounted raw materials, sales proceeds, transport material or electricity data, and documents from third-party premises were not linked through independent investigation. On that basis, the duty demand and consequential penalties were set aside. en-us Tue, 17 Dec 2019 00:00:00 +0530 Wed, 15 Jan 2020 06:14:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390919 A central excise demand based on data from a pen drive, computer printouts and a common director's statement was held unsustainable where the electronic evidence was not proved under Section 36B and the statement was not relied on in compliance with Section 9D, with no cross-examination afforded. The record also lacked independent corroboration such as excess stock, unaccounted raw materials, sales proceeds, transport material or electricity data, and documents from third-party premises were not linked through independent investigation. On that basis, the duty demand and consequential penalties were set aside. Case-Laws Central Excise Tue, 17 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390919