Factory Data Printouts Deemed Unreliable Due to Lack of Certification u/s 36B; Revenue's Rectification Grounds Invalidated.

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....Clandestine Removal - demand based on printouts taken from the computer at the factory premises itself during the course of search - , there is no certificate to such printouts, as required under Section 36B of the Act, in absence of which, the data retrieved from computer is not reliable - There is no merit in the ground taken for rectification by Revenue. - AT....