2016 (1) TMI 390

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..... al was impermissible in view of non-fulfilling the conditions contained in sub-section (2) of section 36-B of the Central Excise Rules. - Held that:- the entire issue of establishing clandestine removal against the assessee is one 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 permitt .....

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..... n 36-B of the Central Excise Act, 1944, the 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 committed substantial error of law in recording finding of inadequate evidence on record does not prove d .....

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..... ial emerging from the print out mentioned above. The Tribunal, by the impugned judgment, held that reliance on such material was impermissible in view of non-fulfilling the conditions contained in sub-section (2) of section 36-B of the Central Excise Rules. 3. In the present appeals, we are not inclined to go into such question. This is primarily because the entire issue of establishing clandes .....

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