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Central Excise - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Clandestine Removal - demand based on printouts taken from the ...

Central Excise

September 2, 2022

Clandestine Removal - demand based on printouts taken from the computer at the factory premises itself during the course of search - , 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 - There is no merit in the ground taken for rectification by Revenue. - AT

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