https://www.taxtmi.com/caselaws?id=782820 Statements recorded during investigation and computer printouts from a pen drive can be relied on only after compliance with the mandatory procedures for admitting statements and proving electronic records; otherwise, they lack substantive evidentiary value. A clandestine removal allegation must also be supported by independent corroborative evidence, such as proof of excess raw material, electricity use, transport movement, buyers, or cash flow. Private papers, wage sheets, or estimated production figures alone are insufficient. On the stated facts, the demand, interest, and penalties could not be sustained and the impugned order was set aside. en-us Tue, 02 Dec 2025 00:00:00 +0530 Fri, 05 Dec 2025 08:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782820 Statements recorded during investigation and computer printouts from a pen drive can be relied on only after compliance with the mandatory procedures for admitting statements and proving electronic records; otherwise, they lack substantive evidentiary value. A clandestine removal allegation must also be supported by independent corroborative evidence, such as proof of excess raw material, electricity use, transport movement, buyers, or cash flow. Private papers, wage sheets, or estimated production figures alone are insufficient. On the stated facts, the demand, interest, and penalties could not be sustained and the impugned order was set aside. Case-Laws Central Excise Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782820