https://www.taxtmi.com/caselaws?id=444581 Electronic records used to allege clandestine manufacture and clearance are reliable only when statutory requirements for computer output and recorded statements are strictly met, and when the allegations are independently corroborated by tangible evidence. The text notes that a pen drive and computer printouts were rejected as substantive proof because authorship, source integrity, and mandatory certification were not established. It further states that electricity consumption, alleged cash sales, and inadequate buyer-side verification were insufficient corroboration. On that basis, the demand, interest, and penalties were found unsustainable. en-us Mon, 16 Oct 2023 00:00:00 +0530 Thu, 19 Oct 2023 09:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444581 Electronic records used to allege clandestine manufacture and clearance are reliable only when statutory requirements for computer output and recorded statements are strictly met, and when the allegations are independently corroborated by tangible evidence. The text notes that a pen drive and computer printouts were rejected as substantive proof because authorship, source integrity, and mandatory certification were not established. It further states that electricity consumption, alleged cash sales, and inadequate buyer-side verification were insufficient corroboration. On that basis, the demand, interest, and penalties were found unsustainable. Case-Laws Central Excise Mon, 16 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444581