Clandestine removal - Reliability of Computer printouts - deemed document - Admittedly, the procedure...

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 pr..... .....

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