https://www.taxtmi.com/caselaws?id=753056 Third-party electronic records taken from a different proceeding were treated as unusable against the present assessees because there was no reliable chain of custody, no proper statutory certificate, and no satisfactory proof of authenticity or manner of extraction. On that basis, the tribunal found that the alleged undervaluation, cash receipts over invoice value, and unbilled clearances were not proved by dependable evidence. The duty demand was therefore unsustainable, and the linked interest and penalties also failed because they depended on the same foundational material. en-us Wed, 20 Mar 2024 00:00:00 +0530 Thu, 23 May 2024 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753056 Third-party electronic records taken from a different proceeding were treated as unusable against the present assessees because there was no reliable chain of custody, no proper statutory certificate, and no satisfactory proof of authenticity or manner of extraction. On that basis, the tribunal found that the alleged undervaluation, cash receipts over invoice value, and unbilled clearances were not proved by dependable evidence. The duty demand was therefore unsustainable, and the linked interest and penalties also failed because they depended on the same foundational material. Case-Laws Central Excise Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753056