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2018 (8) TMI 470 - AT - Central ExciseClandestine removal - cross-examination of various persons not provided - principles of natural justice - Held that:- It is seen that most of the entries are made in such a way that it is difficult to arrive at a conclusion about sales and purchase of raw materials and finished goods. From the records and registers made available, the entries are made in a cryptic manner that too after so many alterations. This leads to conclude that Appellant has indulged in the clandestine removal. The statements recorded by the various persons wherein in some statements, it is stated that there was cash sales also but this in itself would not be sufficient to prove the clandestine removal without the further corroborative evidence. Regarding acceptance of computer printouts as the evidence only after passing the test of examination and cross examination of the person responsible for feeding such data. Before acceptance of computer printouts the rigours of Section 36B of CEA, 1944 has to be fulfilled but the same has not been followed in their case - The Revenue has not conducted investigation regarding the supply made to the person whose name is found to be entered in the Register if it is for clearance of finished goods clandestinely. Appeal allowed - decided in favor of appellant.
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