https://www.taxtmi.com/caselaws?id=446615 Computer printouts and seized electronic records can support a clandestine removal allegation only when the Section 36B conditions for admissibility are met, including a proper certificate from a responsible person. Statements recorded during investigation also lose evidentiary value unless the Section 9D procedure is followed. In the absence of admissible electronic evidence, compliant statements, and independent corroboration such as stock discrepancies, excess raw material use, transport proof, buyer confirmation, or flow-back evidence, clandestine clearance is not established. On that basis, duty demand, interest, and penalties cannot be sustained. en-us Thu, 23 Nov 2023 00:00:00 +0530 Sat, 01 Nov 2025 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446615 Computer printouts and seized electronic records can support a clandestine removal allegation only when the Section 36B conditions for admissibility are met, including a proper certificate from a responsible person. Statements recorded during investigation also lose evidentiary value unless the Section 9D procedure is followed. In the absence of admissible electronic evidence, compliant statements, and independent corroboration such as stock discrepancies, excess raw material use, transport proof, buyer confirmation, or flow-back evidence, clandestine clearance is not established. On that basis, duty demand, interest, and penalties cannot be sustained. Case-Laws Central Excise Thu, 23 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446615