GST- Goods And Service Tax
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CESTAT delhi bench rejects central excise dept. order against appellant.
In a case, where a manufacturer engaged in plastic containers manufacturing faced a raid by central excise in 2012, officers seized computers, laptops, Hard disk etc from the search. Later on dept charged the manufacturer for unaccounted sale of about 4 crore each year and computer printouts taken from siezed computers, were presented as an evidence.
Manufacturer appealed in CESTAT dehli bench contending that data retrieval from computers was done behind their back, without presence of any panchas and there is a huge possibility of misconduct during the preparation of evidence.
Tribunal upheld appellant stating that Central excise Act section 36B laid down very specific procedure to be followed while presenting computer data and its printouts as evidence which was not followed by excise officers. Further contradiction in dates of panchanama proceedings indicates serious irregularities on department’s investigation part. Hence mere computer printouts can’t be held as an admissible evidence against appellant.
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