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2007 (11) TMI 458 - AT - Central ExciseStay/Dispensation of pre-deposit - Admissibility of Evidence - Computer print-outs - Held that: - The appellants had raised a legal issue to hold that the condition in Section 36B has not been fulfilled in respect of the retrieved computer printout and therefore, the same would not be admissible in evidence. Prima-facie, this contention of the appellant appears to be correct. Moreover, there is force in the contention of the appellants that the demands have been multiplied. No evidence has been produced for the receipt of huge quantity of raw materials required for production and clearance of Gutka/Panmasala involving duty of ₹ 137 crores. No investigation regarding finances required for such huge turnover has been done. There is no evidence of any seizure of cash. The production capacity is also a contentious issue. All these issues have to be examined only at the time of regular hearing. Presently, no definite finding regarding alleged evasion can be given - the recovery of the balance of duty and penalty is stayed till the disposal of the appeals.
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