https://www.taxtmi.com/caselaws?id=428265 Electronic data from a pen drive was inadmissible because the prescribed statutory procedure for relying on such material was not shown to have been followed. As the impugned demand substantially depended on that electronic evidence, the adjudication could not be sustained in its existing form. The demand order was therefore set aside, and the matter was remanded for fresh adjudication limited to the remaining seized documents, which required independent consideration apart from the pen drive data. The surviving allegations were left open for reconsideration on the basis of admissible evidence only. en-us Mon, 26 Sep 2022 00:00:00 +0530 Sat, 18 Feb 2023 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428265 Electronic data from a pen drive was inadmissible because the prescribed statutory procedure for relying on such material was not shown to have been followed. As the impugned demand substantially depended on that electronic evidence, the adjudication could not be sustained in its existing form. The demand order was therefore set aside, and the matter was remanded for fresh adjudication limited to the remaining seized documents, which required independent consideration apart from the pen drive data. The surviving allegations were left open for reconsideration on the basis of admissible evidence only. Case-Laws Central Excise Mon, 26 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428265