https://www.taxtmi.com/caselaws?id=451256 CESTAT Kolkata allowed the appeal against clandestine manufacture and removal of 47658 M.T. of Pig Iron. The tribunal held that computer printouts from pen drives recovered during search cannot be relied upon as evidence since the department failed to follow Section 36B procedure, including obtaining prescribed certificates and identifying data authors. Statements recorded under Section 14 were also inadmissible as Section 9D procedure was not followed. The tribunal found no tangible evidence of clandestine removal, raw material procurement, or finished goods sale. Demands for duty, interest, and penalties on the company and its director were set aside due to lack of sustainable evidence. en-us Thu, 21 Mar 2024 00:00:00 +0530 Sat, 23 Mar 2024 08:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451256 CESTAT Kolkata allowed the appeal against clandestine manufacture and removal of 47658 M.T. of Pig Iron. The tribunal held that computer printouts from pen drives recovered during search cannot be relied upon as evidence since the department failed to follow Section 36B procedure, including obtaining prescribed certificates and identifying data authors. Statements recorded under Section 14 were also inadmissible as Section 9D procedure was not followed. The tribunal found no tangible evidence of clandestine removal, raw material procurement, or finished goods sale. Demands for duty, interest, and penalties on the company and its director were set aside due to lack of sustainable evidence. Case-Laws Central Excise Thu, 21 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451256