2016 (5) TMI 508

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..... ion 36B of the Act in respect of relying upon this computer print out. There is no adequate material available on record to establish the clandestine removal of goods, so the demand of duty solely on the basis of these materials cannot be sustained. Also, as the clearance value was within the SSI exemption, the confiscation of the goods cannot be sustained. and the imposition of penalties are not .....

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..... 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 in law in recording finding of inadequate evidence on record does not prove demand of duty and imposition of penalty on the respondent for charges levelled in the show cause notice? 2. Identic .....

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..... he allegation on the basis of the material 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 36B of the Central Excise Rules. 3. In the present appeals, we are not inclined to go into such question. This is primarily because th .....

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