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2018 (11) TMI 973 - AT - Central ExciseClandestine removal - misutilization of exemption available to them in terms of Notification No.56/2002 - no manufacture of copper ingots, only fake documents issued - entire case of the Revenue is based upon the said four pages purportedly retrieved from the computer - Held that:- The evidentiary value of such computer print outs is to be appreciated in terms of sub-section 2 of section 36B, which provides that the computer should be used regularly to store or process information and during the period in question there was regularly supply to the computer in the ordinary course of the said activities. Apart from the computer print outs, there is no other evidence produced by the Revenue on record - It is well established law and does not require the support of any precedent decision to observe that the allegations of clandestine removal are serious allegations and are required to be confirmed on the basis of positive and affirmative evidences - Inasmuch as nothing has been shown in the present case by the Revenue, there are no reasons to confirm the demand - the demand of ₹ 19,88,803/- along with interest and imposition of penalty is set aside. Appeal allowed - decided in favor of appellant.
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