https://www.taxtmi.com/caselaws?id=448373 CESTAT Ahmedabad allowed the appeal in a clandestine removal case. The Revenue failed to satisfy conditions under Section 36B of Central Excise Act regarding computer printout evidence - the computer was not shown to be used regularly for business activities, no proper certificate was obtained, and officers merely took printouts from hard disk without following statutory safeguards. The department provided no corroborative evidence regarding raw material procurement, transportation, production capacity, or actual clandestine manufacture. Mere slips/chits and alleged stock shortage of 550kg billets without proper panchanama documentation were insufficient to prove clandestine removal. The impugned order was set aside as serious allegations cannot be sustained on assumptions without detailed supporting evidence. en-us Mon, 15 Jan 2024 00:00:00 +0530 Thu, 18 Jan 2024 08:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448373 CESTAT Ahmedabad allowed the appeal in a clandestine removal case. The Revenue failed to satisfy conditions under Section 36B of Central Excise Act regarding computer printout evidence - the computer was not shown to be used regularly for business activities, no proper certificate was obtained, and officers merely took printouts from hard disk without following statutory safeguards. The department provided no corroborative evidence regarding raw material procurement, transportation, production capacity, or actual clandestine manufacture. Mere slips/chits and alleged stock shortage of 550kg billets without proper panchanama documentation were insufficient to prove clandestine removal. The impugned order was set aside as serious allegations cannot be sustained on assumptions without detailed supporting evidence. Case-Laws Central Excise Mon, 15 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448373