2018 (5) TMI 905

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.... that the DGCEI conducted a search operation on 12/11/2008 at different premises relating to the appellant, M/s Kamdhenu Ispat Ltd. (KIL) including one secret office at Palam Vihar, Gurgaon. During the search operation three laptops, three CPUs and three pen drives along with the other documents regarding the clandestine manufacture and removal of the goods i.e. CTD/TMT bars and strips. The aforesaid documents along with the gadgets were seized and the statements of the concerning employees, Shree Ratan Garg and Ravi Saini were recorded. The laptops/ computers, CPUs and pen drives were sent to Government Examiner for Questioned Documents (GEQD), Hyderabad for forensic analysis. However, only the documents were sent to the Government Examine....

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.... same. Further, the validity of retrieved data is doubtful, as the file based upon which demand has been raised was created on 12.11.2008 at 20:45:13 hrs and entries were modified on 13.11.2008 at 1:11:45 and last accessed on 13.11.2008 at 1:41:09 hrs i.e. after the time the seized Laptops/Computers were claimed to be resealed and lying unattended in the possession of DGCEI." 5. With the above observations, Commissioner has set aside the bulk of the demand made on the basis of data retrieved from laptop, pendrives etc. Revenue in the present appeal has challenged the same with the argument that the Commissioner could not have disregarded the evidentiary value of retrieved data on the mere presumption that the entries might have been modifi....

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....mand of excise duty confirmed on them by Adjudicating Authority. 9. After hearing both sides and perusal of the voluminous records, we note that the entire case has been made on the basis of the data retrieved from the laptops, CPUs, Pen drives seized from the secret office in Gurgaon. The data was retrieved by the GEQD, Hyderabad. The data was submitted along with detailed report dated 25/02/2009 by the GEQD. The Adjudicating Authority has doubted the veracity of the retrieved data. He has come to the conclusion that these Laptops & other devices were possibly manipulated in the office of the investigating agency i.e. DGECI, the investigating agency. During the course of arguments, the Ld. DR has drawn our attention to the detailed report....