https://www.taxtmi.com/caselaws?id=406602 Clandestine removal allegations in excise proceedings must rest on positive, tangible and corroborative evidence, not on assumptions, loose papers or third-party material alone. Where the department relies on electronic data, the record must comply with the statutory safeguards for admissibility of electronic evidence, including the requirements applicable to Section 36B of the Central Excise Act, 1944. In the absence of supporting proof such as excess raw material, excess electricity use, transport evidence or sale proceeds, the evidentiary basis for duty, interest and penalty is not sustainable. en-us Tue, 23 Mar 2021 00:00:00 +0530 Mon, 19 Apr 2021 20:33:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406602 Clandestine removal allegations in excise proceedings must rest on positive, tangible and corroborative evidence, not on assumptions, loose papers or third-party material alone. Where the department relies on electronic data, the record must comply with the statutory safeguards for admissibility of electronic evidence, including the requirements applicable to Section 36B of the Central Excise Act, 1944. In the absence of supporting proof such as excess raw material, excess electricity use, transport evidence or sale proceeds, the evidentiary basis for duty, interest and penalty is not sustainable. Case-Laws Central Excise Tue, 23 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406602