TaxTMI 
TaxTMI 
2021 (4) TMI 718
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....g learned D.R. the record of present appeal including written submission of appellants is perused. For the disposal of appeal on merits the relevant factual matrix in brief are as follows:- 2.1 A show cause notice bearing No.4162 dated 06.05.2016 was served upon as many as 30 Noticees wherein M/s. Hari Om Ingots and Power Limited (hereinafter called as M/s.HIPL) was noticee No.1 and three of his Directors, Shri Sandeep Agarwal, Shri Santosh Aggarwal and Shri Bhagwan Das Agarwal as Noticee No.2, 3 & 4 respectively. Noticee No.5 to 27 were the manufacturers /suppliers of raw-material to M/s. Hari Om Ingots and Power Ltd. Noticee No. 28 - 30 were the dealers of iron and steel products and were the major buyers of such products of M/s. HIPL. ....
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....se duty indicated against their names and the said amount was proposed to be recovered from them alongwith the interest and the proportionate penalty. Accordingly, from the appellant /Noticee No.20 the duty of Rs. 12,12,037/- was demanded alongwith the interest and proportionate penalty. The proposal of the said show cause notice was confirmed vide the order under challenge i.e. Order-in-Original No 17185 dated 10.12.2018. Being aggrieved thereof, appellant is before this Tribunal. 4. There is a written synopsis on record as was filed on 24 September, 2019 wherein it is mentioned that Department has produced no evidence to prove that the appellant was involved in clandestine removal or that the appellant has received any consideration othe....
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....eld merely on assumptions and presumptions, but has to be proved with positive evidence such as purchase of excess raw materials, consumption of excess electricity, employment of extra labour, seizure of cash, transportation of clandestinely removed goods etc. It has also been held that onus of proof of bringing clinching evidence is on the Revenue. It has been held that the clandestine manufacturing and removal of excisable goods is to be proved by tangible, direct affirmative and incontrovertible evidence relating to receipts of raw materials inside the factory premises, and non-accountal thereof in the statutory records, utilization of such raw materials for clandestinely manufacture of finished goods. manufactured of finished goods with....
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.... the computer printout can be admitted in evidence only if the same are produced in accordance with the provisions of Section 65B(2) of the Evidence Act. A certificate is also required to accompany the said of computer printouts as prescribed under Section 65B(4) of Evidence Act. It has been clearly laid down in para 15 of this judgement that all the safeguards as prescribed in Section 65B(2) & (4), of the Act be met with to ensure the source and authenticity, pertaining to electronic record sought to be used as evidence. Electronic records being more susceptible to tempering, alteration, transposition, excision etc. without such safeguards, the whole trial based on proof of electronic records can lead to travesty of justice. We may add her....