https://www.taxtmi.com/caselaws?id=444066 A charge of clandestine removal under central excise law must be supported by independent, affirmative and corroborative evidence; data, loose papers and statements received from the Income-tax Department are insufficient on their own. Computer printouts and other electronic records cannot be relied upon unless the statutory requirements for admissibility under Section 36B of the Central Excise Act, 1944 are satisfied. In the absence of evidence of actual manufacture, identified buyers, movement of goods, excess raw material use, higher electricity consumption or flow-back of sale proceeds, the duty demand fails and consequential penalties cannot be sustained. en-us Thu, 05 Oct 2023 00:00:00 +0530 Sat, 07 Oct 2023 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444066 A charge of clandestine removal under central excise law must be supported by independent, affirmative and corroborative evidence; data, loose papers and statements received from the Income-tax Department are insufficient on their own. Computer printouts and other electronic records cannot be relied upon unless the statutory requirements for admissibility under Section 36B of the Central Excise Act, 1944 are satisfied. In the absence of evidence of actual manufacture, identified buyers, movement of goods, excess raw material use, higher electricity consumption or flow-back of sale proceeds, the duty demand fails and consequential penalties cannot be sustained. Case-Laws Central Excise Thu, 05 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444066