2017 (7) TMI 594

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....rs of expandable polystyrene resin/ granules (EPB beads) and waste (fines). On the basis of intelligence, search was conducted in the premises of the appellant on 10.01.2007 and a pen drive was recovered from Shri M. Jaganbabu, Production Manager, containing the production data for May 2006 to December 2006. Data retrieved from the pen drive, during the course of search itself, in the presence of co-appellant/ Director of the main appellant and Panchnama was drawn and thereafter, statement of the Director was recorded who admitted the clandestine removal of the goods as contained in printouts of the data retrieved from the pen drive and paid the duty thereon. Thereafter, a show cause notice was issued to the appellants on 06.12.2010 to dema....

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....ctor/co-appellant who in his reply to the show cause notice has stated that his statement is not a voluntary and the words were put in his mouth and he has not seen the printouts properly. Therefore, she submits that the same is not an admissible evidence to corroborate the printouts of data. In support, she relied upon the Hon'ble Apex Court decision in the case of Anvar P.V. vs. P.K. Basheer MANU/SC/0834/2014 wherein it has been held that evidence act does not permit the proof of electronic record by oral evidence if requirements under Section 65B of the Evidence Act are not complied with. It is her submission that provisions of Section 65B is pari material to Section 36B of the Central Excise Act, 1944, therefore the charge of clandestin....

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.... panchas. The same has not been disputed by the appellant. Moreover, the statement of the appellant was recorded on 18.01.2007 wherein Shri Narendra Gupta, Director has admitted that the details given in the printouts taken from pen drive, recorded from Shri M. Jaganbabu shows the batch-wise and grade wise quantity of EPS Resin and Fines which has been manufacture and same has been reflected quantity of strive monomial etc. Further, these details also shows monthly summary of furnace oil and diesel consumed for production. He also admitted that production details are entered in RG-1 register but the date retrieved from the pen drive were not entered in the RG-1 register. Therefore, the department has been able to prove the case of excess pr....