Demand Set Aside Due to Irregularities in Computer Sealing, Violating Section 36B(2) and (4) of Central Excise Act.

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....Clandestine removal - the computer printouts in the facts at hand do not fulfill the mandatory provisions of Section 36B-(2) & (4) of the Central Excise Act, in so far as there are serious irregularities about the manner of sealing of the computers as pointed out hereinabove and one computer not sealed at all. The provisions of Section 36B(4) have also not been fully complied with - demand set aside.....