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2018 (5) TMI 905 - CESTAT NEW DELHIClandestine removal - under-valuation - entire case has been made on the basis of the data retrieved from the laptops, CPUs, Pen drives seized from the secret office in Gurgaon - Held that: - Since the entire case is based on the data retrieved by the GEQD, the issue needs to be readjudicated after examining the concerned official of GEQD in a personal hearing in the presence of the assessee or his representative for the purpose of arriving at the proper conclusion on the veracity of the data retrieved - appeal allowed by way of remand.
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