2017 (8) TMI 14

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.... of the Central Excise Rules by removing clandestinely 56882 Ballast and Transformers without payment of duty of Rs. 25,84,690/-. The Adjudicating Authority confirmed the demand of duty along with interest and also imposed penalty of equal amount of duty. By the impugned order, the Commissioner(Appeals) set aside the Adjudication order. Hence, Revenue filed this appeal. 2. Heard both sides and perused the appeal records. 3. It is seen from the record that during the verification of the documents of the finished goods for the Financial Year 2006-07 and April, 2007, it was noticed that there was a difference of the closing balance of Daily Stock Account (DSA) and the Stock Summary Account. A shortage of 56882 pcs. of finished goods was asce....

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....print out laid down in that Section, as is evident from the reading of its clause (ii), is that, the computer print out containing the statement was produced by the computer during the period over which the computer was used regularly to store or possess the information. In the instant case, the print outs were not produced by the computer. Peripherals were picked up by the Officers from the Head Office-cum-Sale Depot of the appellants and they were inserted into the computer, and that too, not all but certain informations from the part of two zip discs were taken in the absence of the appellants. Certain zip discs were copied out by the Officers in the computer of the Department and that too without associating any authorized person of the....