Duty demand based on data from computer print-out without corroborative evidence unsustainable

Attitude Alloys (P) Ltd. Vs Commissioner of Central Excise (CESTAT Kolkata) CESTAT Kolkata held that the data resumed from the computer print out alone cannot be relied upon to demand duty, without any corroborating evidence. Accordingly, duty demand set aside. Facts- The present Appeals are filed against the impugned order passed by the Commissioner vide which the Commissioner has confirmed Central Excise duty demand of Rs.1,82,39,247/-, including Cess along with interest, on the ground that the Appellant Company, M/s Attitude Alloys (P) Ltd. has clandestinely cleared 3474.950 MT of “F...