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2017 (7) TMI 594 - AT - Central ExciseClandestine removal - demand - Held that: - the case has been booked against the appellant on the basis of computer printouts recovered from pen drive recovered from Shri M. Jaganbabu, Production Manager of the appellant. The printouts of the pen drive were taken in the presence of panchas. The said fact has not been disputed by the appellant at any stage. Moreover, no cross examination of panchas has been sought by the appellant - as the Revenue has been able to corroborate the statement Shri Narendra Gupta with documentary evidence, the Revenue has been able to prove the case of clandestine removal of goods beyond doubt - appeal dismissed - decided against appellant.
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