https://www.taxtmi.com/caselaws?id=751117 Electronic printouts retrieved from a third party's computer were treated as corroborative evidence, and the absence of certification did not by itself defeat the duty demand where surrounding material supported the charge. On the facts, the Revenue established a prima facie case of suppressed production and clandestine removal through computer data, royalty figures, and the assessee's failure to offer a plausible rebuttal, so the burden shifted and the duty, interest, and company penalty were sustained. Personal penalties on both directors under Rule 26 were not justified because the record did not show their individual involvement in the evasion, and those penalties were set aside. en-us Fri, 05 Apr 2024 00:00:00 +0530 Sat, 06 Apr 2024 21:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751117 Electronic printouts retrieved from a third party's computer were treated as corroborative evidence, and the absence of certification did not by itself defeat the duty demand where surrounding material supported the charge. On the facts, the Revenue established a prima facie case of suppressed production and clandestine removal through computer data, royalty figures, and the assessee's failure to offer a plausible rebuttal, so the burden shifted and the duty, interest, and company penalty were sustained. Personal penalties on both directors under Rule 26 were not justified because the record did not show their individual involvement in the evasion, and those penalties were set aside. Case-Laws Central Excise Fri, 05 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751117