https://www.taxtmi.com/caselaws?id=780963 Computer printouts and digital records used to quantify a clandestine removal demand were treated as inadmissible because the statutory conditions for computer output, including the required certificate establishing source and authenticity, were not met; signatures of panch witnesses and oral verification could not cure that defect. The remaining seized documents, statements, and surrounding circumstances, including diaries, gate passes, weighment slips, and transport material, were held insufficient by themselves to independently prove clandestine manufacture and clearance with the necessary certainty. The presumption arising from seizure did not overcome the evidentiary gap, and the demand and penalties therefore could not be sustained. en-us Thu, 10 Jul 2025 00:00:00 +0530 Fri, 07 Nov 2025 12:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780963 Computer printouts and digital records used to quantify a clandestine removal demand were treated as inadmissible because the statutory conditions for computer output, including the required certificate establishing source and authenticity, were not met; signatures of panch witnesses and oral verification could not cure that defect. The remaining seized documents, statements, and surrounding circumstances, including diaries, gate passes, weighment slips, and transport material, were held insufficient by themselves to independently prove clandestine manufacture and clearance with the necessary certainty. The presumption arising from seizure did not overcome the evidentiary gap, and the demand and penalties therefore could not be sustained. Case-Laws Central Excise Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780963