TMI Blog2022 (9) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment. Admittedly, the printouts allegedly recovered, on which ld. Authorised Representative wants to place reliance at this stage, are not part of RUD. Further, there is no certificate to such printouts, as required under Section 36B of the Act, in absence of which, the data retrieved from computer is not reliable as held by the Hon ble Supreme Court in the case of ANVAR P.V VERSUS P.K. BASHEER AND OTHERS [ 2014 (9) TMI 1007 - SUPREME COURT] . There is no merit in the ground taken for rectification by Revenue. It is further found that the panchnama dated 3rd July, 2014, which the ld. Authorised Representative wants to rely upon, at this stage, has neither been relied upon in the show cause notice nor the same was placed before the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outs taken from the retrieved data of hard disc of computer, under Panchnama dated 04.07.2014 (post search). Whereas the fact is that the charge of clandestine removal involving the aforesaid amount of duty was framed against the assessee in the show cause notice on the basis of printouts taken from the computer at the factory premises itself during the course of search, under Panchnama dated 05.05.2014 and consequently, the same was confirmed vide Order-in-Original dated 27.02.2018. Thus, there is mistake of fact, which is apparent on the face of the record, vitiating the final order. 4. Head the ld. Authorised Represetnative , Shri Rakesh Agarwal for the Revenue. He, inter alia, urges that the Tribunal have wrongly considered the docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 6th May, 2014 (RUD 4). A copy of printouts retrieved under Panchnama dated 4th July, 2014 (RUD-15) was also produced. 8. The ld. Authorised Representative vehemently argued that the Tribunal have considered the documents, on which no demand has been confirmed. The demand is based on the printouts retrieved from the computer at the factory premises on 6th May, 2014 (RUD 8). He further urged that the Tribunal have erred in observing that neither the assessee nor his Authorised Representative was present on 3rd July, 2014, as the assessee s representative was present on that date. 9. On being asked by the Bench whether the said panchnama dated 3rd July, 2014, which is produced today for the first time, was part of relied upon do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty involved in the suppressed production of 13477.780 M.T. of sponge iron is marked and Annexed as (RUD 8). He further urges that ld. Authorised Representative have failed to produce the documents stated to be of 531 pages as directed by this Tribunal. Thus, there is no error in the Final Order of this Tribunal and no interference is required. It is further urged that it is well settled law that demand of duty cannot be confirmed merely on the basis of calculation chart, which is not based on the primary documents and further, such documents should form part of the relied upon documents in the show cause notice. He further submits that the said panchnama dated 3rd July, 2014 has not been relied upon in the show cause notice, nor the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sal of the records and after going through the evidences, we find that on mere perusal of computer printouts (RUD 8), it reveals that the same is a calculation chart prepared by the Department. This is also clarified in para-4.5 of the show cause notice. We find that the demand of Rs.3,03, 41,494/- is not based on relied upon document and such demand has been raised based on the calculation chart prepared by the Department. Admittedly, the printouts allegedly recovered, on which ld. Authorised Representative wants to place reliance at this stage, are not part of RUD. Further, there is no certificate to such printouts, as required under Section 36B of the Act, in absence of which, the data retrieved from computer is not reliable as held by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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