https://www.taxtmi.com/caselaws?id=773997 Electronically generated stock and sales records retrieved from the assessee's premises, owned up as its own records and corroborated by physical and departmental material, were held not to become inadmissible merely because a separate Section 36B certificate was not produced. On the facts, the tribunal found the contemporaneous shortages, loose slips, admissions of the Director and absence of credible retraction sufficient to sustain the allegation of clandestine removal and the related demand. Cross-examination was treated as unnecessary on these facts. While the demand and finding of clandestine removal were upheld, the personal penalty on each Director was reduced on equitable considerations. en-us Tue, 24 Jun 2025 00:00:00 +0530 Wed, 25 Jun 2025 14:06:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773997 Electronically generated stock and sales records retrieved from the assessee's premises, owned up as its own records and corroborated by physical and departmental material, were held not to become inadmissible merely because a separate Section 36B certificate was not produced. On the facts, the tribunal found the contemporaneous shortages, loose slips, admissions of the Director and absence of credible retraction sufficient to sustain the allegation of clandestine removal and the related demand. Cross-examination was treated as unnecessary on these facts. While the demand and finding of clandestine removal were upheld, the personal penalty on each Director was reduced on equitable considerations. Case-Laws Central Excise Tue, 24 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773997