https://www.taxtmi.com/caselaws?id=442010 Uncorroborated electronic data and retracted statements cannot sustain a clandestine removal demand unless the statutory requirements for admissibility and proof are strictly met. The article notes that ownership and authenticity of pen-drive data were not proved, Section 36B requirements for computer printouts were not satisfied, and Section 9D procedure was not followed for investigative statements. It further states that clandestine removal requires tangible independent corroboration at the buyers' end, proof of raw material procurement, transport evidence, or a cash trail; absent such evidence, the duty demand, related penalties, and confiscation consequences fail. en-us Thu, 27 Jul 2023 00:00:00 +0530 Tue, 22 Aug 2023 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442010 Uncorroborated electronic data and retracted statements cannot sustain a clandestine removal demand unless the statutory requirements for admissibility and proof are strictly met. The article notes that ownership and authenticity of pen-drive data were not proved, Section 36B requirements for computer printouts were not satisfied, and Section 9D procedure was not followed for investigative statements. It further states that clandestine removal requires tangible independent corroboration at the buyers' end, proof of raw material procurement, transport evidence, or a cash trail; absent such evidence, the duty demand, related penalties, and confiscation consequences fail. Case-Laws Central Excise Thu, 27 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442010