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2016 (1) TMI 390 - HC - Central ExciseClandestine removal of goods - admissibility of computer print out as evidenced against the manufacturer during a raid, the Department had collected a USB device and print out of data contained therein were obtained. - The Tribunal observed that reliance on such material was impermissible in view of non-fulfilling the conditions contained in sub-section (2) of section 36-B of the Central Excise Rules. - Held that:- the entire issue of establishing clandestine removal against the assessee is one of facts. Even with the aid of the contents of print out, the allegation could not have been sustained. As noted, cross-examination of random four witnesses was permitted, all of whom disowned their statements. There were little other evidence on record. Keeping the question of law suggested by the Revenue open, these tax appeals are, therefore, dismissed.
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