https://www.taxtmi.com/caselaws?id=405349 Duty demand and penalty based on third-party documents and uncorroborated computer data could not be sustained where the underlying search material had already been found unreliable for non-compliance with Section 100 CrPC read with Section 18 of the Central Excise Act and for use of electronic records without Section 36B compliance. The alleged shortage was also based only on eye estimation and average weight, with no independent corroboration of loose papers or third-party records. In the absence of clinching evidence of clandestine manufacture and removal, third-party material alone was insufficient to prove the allegations, and the demand of duty, interest and penalty was held unsustainable. en-us Tue, 16 Mar 2021 00:00:00 +0530 Fri, 22 Oct 2021 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405349 Duty demand and penalty based on third-party documents and uncorroborated computer data could not be sustained where the underlying search material had already been found unreliable for non-compliance with Section 100 CrPC read with Section 18 of the Central Excise Act and for use of electronic records without Section 36B compliance. The alleged shortage was also based only on eye estimation and average weight, with no independent corroboration of loose papers or third-party records. In the absence of clinching evidence of clandestine manufacture and removal, third-party material alone was insufficient to prove the allegations, and the demand of duty, interest and penalty was held unsustainable. Case-Laws Central Excise Tue, 16 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405349