Clandestine Clearance | Electronic data retrieved without compliance with Sections 9-D & 36-B, Central Excise Act, 1944 cannot sustain duty demand: CESTAT
“The case of the Revenue, which is based on documents retrieved from CPUs, computers or pen drives and various statements recorded during the course of investigation, which have been found to be inadmissible as evidence, to allege clandestine removal of goods, cannot be sustained.”