https://www.taxtmi.com/caselaws?id=767712 Statements recorded by excise officers are evidentiary only if the statutory safeguards in Section 9D are followed; otherwise they cannot be used to prove the allegations. Computer printouts, pen-drive data, CPU data and hard-disk material are admissible only on compliance with Section 36B and the required certificate, failing which they lack evidentiary value. Clandestine removal must be proved by clear, credible and corroborated evidence; where the record shows gaps in investigation, no reliable proof of movement of goods or receipt of sale proceeds, and reliance on untested statements and inadmissible electronic records, demands, CENVAT credit denial, interest and penalties cannot be sustained. en-us Fri, 21 Feb 2025 00:00:00 +0530 Mon, 24 Mar 2025 08:45:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767712 Statements recorded by excise officers are evidentiary only if the statutory safeguards in Section 9D are followed; otherwise they cannot be used to prove the allegations. Computer printouts, pen-drive data, CPU data and hard-disk material are admissible only on compliance with Section 36B and the required certificate, failing which they lack evidentiary value. Clandestine removal must be proved by clear, credible and corroborated evidence; where the record shows gaps in investigation, no reliable proof of movement of goods or receipt of sale proceeds, and reliance on untested statements and inadmissible electronic records, demands, CENVAT credit denial, interest and penalties cannot be sustained. Case-Laws Central Excise Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767712