Clandestine removal of goods - reliability of computer printouts ...

Court Rules Evidence from Pen Drives Unreliable; Allegations of Clandestine Goods Removal Dismissed Due to Lack of Raw Material Proof.

August 23, 2023

Case Laws     Central Excise     AT

Clandestine removal of goods - reliability of computer printouts taken from the pen drives recovered during the search, as evidence - In the absence of any evidence of procurement of raw materials required for the manufacture of the finished goods, the allegation of clandestine clearance in the impugned order is not sustainable. - AT

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