2018 (11) TMI 1680

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....anding Counsel, for the Appellant. Shri G. Natarajan for S. Jaikumar, for the Respondent. JUDGMENT [Judgment per : T.S. Sivagnanam, J.]. - Heard Mrs. R. Hemalatha, Learned Senior Standing Counsel for the appellant/Revenue; and Mr. G. Natarajan, Learned Counsel accepting notice on behalf of the respondent/assessee. 2. The Revenue is on appeal against an order passed by the Customs,....

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....they have referred to above as evidence? (iii)   Whether on the facts and circumstances of the case, the Tribunal is right in law to dismiss the Revenue's appeal when the printouts of which were taken after the same were first opened after seizure with the password supplied by Shri S.P.M. Anandan and in his presence and the files which were found on opening in the presence of Ms....

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....h the assessee as well as the Department filed appeals before the Tribunal. The Tribunal after taking into consideration the order passed by the Commissioner while remanding the matter, confirmed the order of the Commissioner, insofar as it relates to the duty, which was dropped, because the files were opened with unauthenticated software. Though the assessee also filed an appeal as against the or....