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Charge of Clandestine Manufacture Dismissed Due to Non-compliance with Section 36(2) & (4) Central Excise Act.

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....Clandestine manufacture and clearance - under valuation - The charge of clandestine removal/undervaluation cannot sustain on the basis of the Pen drive data alone more so when the printouts have not been obtained in compliance with the mandatory conditions of Section 36(2) & (4) of the Central Excise Act - AT....

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Charge of Clandestine Manufacture Dismissed Due to Non-compliance with Section 36(2) & (4) Central Excise Act.