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TMI Blog2017 (2) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of stock done or not. In the absence of the panchnama, adverse inference cannot be drawn against the respondent - further, the computer prints have been relied upon to alleged clandestinal removal of goods but no procedure prescribed u/r 36 (B) CEA, 1944 has been followed. Therefore, the computer prints out are not reliable documents - the charge of the clandestinal removal of goods is not sus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etected, which was compared to the figure RG-1 Register reflected discrepancy in receipt of various finished goods. On these basis, a show cause notice were issued to the both the respondents to demand duty along with interest and imposed penalty on both the respondents. 3. The matter was adjudicated, the demand of duty was confirmed along with interest against the main respondent and penalty w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tement of Director was never retracted. The computerize record has alleged by the respondent that they have generated later on but on 09.12.2005 during the course of checking the data installed in the office being operated by Sh. Vijay Kumar, Accounts Assistant and the prints out of the same was taken out in the presence of Sh. Vijay Kumar. Therefore, the prints out cannot be denied. 5. On the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties and considered the submissions. 7. On careful consideration of the argument advance and paper place before me, a query was raised to the Ld. AR whether any panchnama has been drawn or not to certify the physical verification of the goods/inputs. It was answered by the Ld. AR that no such panchnama was drawn while physical verification of the stock. As panchnama is the prime document to rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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