Demand based on computer printouts unsustainable if not satisfies conditions u/s. 36B of Central Excise Act

Poojan Decor PVT Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT Ahmedabad held that as investigating officers failed to comply with conditions of section 36B of the Central Excise Act with respect to obtaining certificate prior to relying upon the computer printout. Hence, demand set aside as based on unauthenticated data. Facts- M/s Poojan Décor Pvt. Limited and M/s. Green Leaves Management India LLP are registered with service tax department and engaged in providing event management/Mandap keeper service for various function like marriage, corporate events and ...