https://www.taxtmi.com/caselaws?id=422904 Procedural irregularities in panchnama proceedings, including defects in search conduct and repeated use of panch witnesses, did not by themselves exclude the seized material, but its reliability still had to be independently tested. Electronic evidence from a hard disk and related printouts required compliance with statutory safeguards for computer output, and without the necessary certificate and verification, the material could not sustain the case on its own. The statements relied upon were inconsistent and lacked corroboration on raw material, manufacture, clearance, buyers, and sale proceeds, so they were insufficient to prove clandestine removal. On the evidence as a whole, the duty demand and penalties were unsustainable. en-us Thu, 12 May 2022 00:00:00 +0530 Wed, 25 May 2022 13:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422904 Procedural irregularities in panchnama proceedings, including defects in search conduct and repeated use of panch witnesses, did not by themselves exclude the seized material, but its reliability still had to be independently tested. Electronic evidence from a hard disk and related printouts required compliance with statutory safeguards for computer output, and without the necessary certificate and verification, the material could not sustain the case on its own. The statements relied upon were inconsistent and lacked corroboration on raw material, manufacture, clearance, buyers, and sale proceeds, so they were insufficient to prove clandestine removal. On the evidence as a whole, the duty demand and penalties were unsustainable. Case-Laws Central Excise Thu, 12 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422904