Clandestine removal - Reliability of Computer printouts - deemed ...

Central Excise

December 8, 2023

Clandestine removal - Reliability of Computer printouts - deemed document - Admittedly, the procedure set out in Section 36B has not been followed in this case - in the present case the author of entry of data has not been identified. As per the impugned order the entry in computer was done by 3 persons. However, no certificate was obtained from any of them - the material evidence available on record do not establish that the documents recovered from all the Factory, Registered office and the premises at Rameshwar Patna are all belonged to the Appellant Company and the data cannot be relied upon to demand duty - the questions answered in negative. - Demand set aside - AT

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Clandestine removal - Reliability of Computer printouts - deemed ...

Central Excise

December 8, 2023

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