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2022 (3) TMI 915 - AT - Central ExciseClandestine removal - allegation based on the statement of the appellant under Section 14 of the Central Excise Act, 1944 - reliance also placed on the statements of the suppliers of raw material and buyers of the finished goods - admissibility of computer printouts - existence of corroborative evidences or not - HELD THAT:- There is complete absence of evidence of actual manufacture of goods viz. evidence of shortage or excess of goods, transportation of goods or records or goods found from the buyers premises etc. It emerges that case of clandestine removal has been booked based essentially on the statements of the persons recorded under section 14 of the Act in which computer print outs containing data of purchase and sales transactions have been shown. The said statements cannot be held as relevant without having followed the mandate of section 9D of the Central Excise Act, 1944. n the present case conditions as laid down in Section 36B were admittedly not fulfilled, therefore the printouts taken from computer cannot be relied upon as evidence to conclude the clandestine removal. The charge of clandestine removal against the appellant could not be established by the revenue beyond doubt. Therefore the impugned order is not sustainable - appeal allowed - decided in favor of appellant.
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