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The Commissioner of Central Excise And Customs, Surat- 2 Versus Ambica Organics

2016 (1) TMI 390 - GUJARAT HIGH COURT

Clandestine removal of goods - admissibility of computer print out as evidenced against the manufacturer during a raid, the Department had collected a USB device and print out of data contained therein were obtained. - The Tribunal observed that reli .....

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of facts. Even with the aid of the contents of print out, the allegation could not have been sustained. As noted, cross-examination of random four witnesses was permitted, all of whom disowned their statements. There were little other evidence on rec .....

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Honourable Mr. Justice Akil Kureshi ) 1. Revenue is in appeal against the judgments of the Customs, Excise & Service Tax Appellate Tribunal ("the Tribunal", for short) dated 04.03.2015. Following questions are presented for our consider .....

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he computer print be not considered as piece of evidence even though there exist collateral documentary evidences establishing clandestine removal of goods by the respondent? (b) Whether in the facts and circumstances of the case, the Tribunal has co .....

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ue was that for admissibility of computer print out as evidenced against the manufacturer during a raid, the Department had collected a USB device and print out of data contained therein were obtained. Such print out was presented before the authorit .....

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