Just a moment...

Top
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

Electronic Evidence Fails: Tax Authority's Case Crumbles Due to Procedural Gaps in Clandestine Manufacturing Dispute

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CESTAT adjudicated a case involving clandestine manufacture and removal of goods, finding critical evidentiary deficiencies. The tribunal invalidated electronic evidence from CDs and pen drives due to non-compliance with Section 36B of the Central Excise Act, 1944. Without mandatory certification and corroborative evidence, the department's case collapsed. The tribunal set aside the confirmed duty demands, interest, and penalties against the company. Additionally, the penalty imposed on the company's director was quashed due to lack of substantive evidence. The appeal was ultimately allowed, emphasizing strict procedural requirements for electronic evidence in tax proceedings.....