https://www.taxtmi.com/caselaws?id=442010 Clandestine-removal duty demands require admissible electronic evidence and independent corroboration. Electronic data from pen drives must have proven ownership and authenticity, with statutory conditions for computer printouts, including identification of the device, the manner of production and the required certificate, satisfied before reliance. Investigation statements require compliance with the statutory procedure for their use as substantive evidence; retracted or uncorroborated statements lack evidentiary value. Allegations of unaccounted manufacture and removal also require tangible proof of raw-material procurement, production, transport, buyers' receipt and sale proceeds. Where these evidentiary links are absent, duty, interest, confiscation consequences and related penalties cannot be sustained. 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 Clandestine-removal duty demands require admissible electronic evidence and independent corroboration. Electronic data from pen drives must have proven ownership and authenticity, with statutory conditions for computer printouts, including identification of the device, the manner of production and the required certificate, satisfied before reliance. Investigation statements require compliance with the statutory procedure for their use as substantive evidence; retracted or uncorroborated statements lack evidentiary value. Allegations of unaccounted manufacture and removal also require tangible proof of raw-material procurement, production, transport, buyers' receipt and sale proceeds. Where these evidentiary links are absent, duty, interest, confiscation consequences and related penalties cannot be sustained. Case-Laws Central Excise Thu, 27 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442010