https://www.taxtmi.com/caselaws?id=448373 Computer printouts and electronic records could not be treated as reliable evidence without the prescribed certificate and proof of authenticity, so the department's electronic material failed as proof of demand. Statements recorded during investigation were also unusable because the statutory procedure for examination and cross-examination was not followed once they were disputed. Clandestine manufacture and clearance was not established, since private chits, printouts and alleged shortages were unsupported by corroboration such as raw-material procurement, transport records, power use, cash trail or sale proceeds. The duty demand, interest and penalties therefore could not survive. 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 Computer printouts and electronic records could not be treated as reliable evidence without the prescribed certificate and proof of authenticity, so the department's electronic material failed as proof of demand. Statements recorded during investigation were also unusable because the statutory procedure for examination and cross-examination was not followed once they were disputed. Clandestine manufacture and clearance was not established, since private chits, printouts and alleged shortages were unsupported by corroboration such as raw-material procurement, transport records, power use, cash trail or sale proceeds. The duty demand, interest and penalties therefore could not survive. Case-Laws Central Excise Mon, 15 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448373