Clandestine Removal - demand based on printouts taken from the ...
Case Laws Central Excise
September 2, 2022
Clandestine Removal - demand based on printouts taken from the computer at the factory premises itself during the course of search - , there is no certificate to such printouts, as required under Section 36B of the Act, in absence of which, the data retrieved from computer is not reliable - There is no merit in the ground taken for rectification by Revenue. - AT
View Source