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2016 (5) TMI 508 - GUJARAT HIGH COURT

2016 (5) TMI 508 - GUJARAT HIGH COURT - 2016 (334) E.L.T. A67 (Guj.) - Clandestine removal of goods - Clearance of goods without issuance of bills - Excess stock found lying in the factory - Confiscation of seized goods - Release of goods on issuance of bank guarantee - Tribunal held that the investigating officers failed to comply with the conditions of Section 36B of the Act in respect of relying upon this computer print out. There is no adequate material available on record to establish the c .....

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GH COURT], disposed of the appeal. - Appeal disposed of - 818 of 2015 - Dated:- 3-12-2015 - Akil Kureshi and Mohinder Pal, JJ. ORDER The Department has filed this appeal raising following questions for our consideration : (a) Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in holding that in the absence of certification required under sub-section (4) of Section 36B of the Central Excise Act, 1944, the computer print be not considered as pie .....

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same group cases, the appeal was disposed of with following observations : 2. The central issue before the Revenue 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 authorities for sustaining the allegation of clandestine removal of goods. The assessee had asked for cross-examination of the persons whose .....

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