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2017 (5) TMI 1448 - CESTAT NEW DELHIClandestine removal - non-consideration of the plea of the appellant with reference to duplication of entries in their accounts, maintained in the computer - Held that: - The appellants, have indulged in clandestine removal by itself, should not lead to a conclusion that there could be summary finding of quantification of duty on all entries available in the private records - conclusion based on the inference without any supporting evidence cannot be summarily made, while the documents maintained by the appellant in the form of sales ledger in the computer can form basis for examination, the claims made by the appellant to discard certain entries, if they are cogently explained should also be considered - matter remanded back to the Original Authority for re-examination of the matter restricting only to the claim of the appellant with reference to the possibility of duplication of computerized data entries maintained, as sales ledger - appeal allowed by way of remand.
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