https://www.taxtmi.com/caselaws?id=782224 Untested statements recorded during investigation have no evidentiary value unless the statutory procedure under Section 9D of the Central Excise Act is followed, and computer printouts from third-party electronic devices are inadmissible unless the conditions under Section 36B are satisfied. A clandestine removal allegation also cannot stand on presumptions or third-party material alone; it requires independent corroboration through tangible evidence such as transport records, stock discrepancy, production data, or cash trail. Where these safeguards and corroborative materials are absent, the duty demand and related penalty exposure cannot be sustained. en-us Fri, 21 Nov 2025 00:00:00 +0530 Wed, 01 Apr 2026 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782224 Untested statements recorded during investigation have no evidentiary value unless the statutory procedure under Section 9D of the Central Excise Act is followed, and computer printouts from third-party electronic devices are inadmissible unless the conditions under Section 36B are satisfied. A clandestine removal allegation also cannot stand on presumptions or third-party material alone; it requires independent corroboration through tangible evidence such as transport records, stock discrepancy, production data, or cash trail. Where these safeguards and corroborative materials are absent, the duty demand and related penalty exposure cannot be sustained. Case-Laws Central Excise Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782224