Commr. of GST v. Ashutosh Metal Industries

SUBSCRIBE FOR FULL CONTENT


The Tax Publishers2019 TaxPub(EX) 368 2018 (366) E.L.T. 1019 IN THE DELHI HIGH COURT S. RAVINDRA BHAT & A. K. CHAWLA JJ. Commr. of GST v. Ashutosh Metal Industries CEAC No. 29 of 2017 29 August, 2018 Petitioner by: Harpreet Singh, Sr. Standing Counsel Respondent by: V.S. Negi and Satish Chander Kaul, Advocates *S. Ravindra Bhat, J. (Oral)* The questions of law framed in this case read as follows :-- "(1) Whether the Customs, Excise and Service Tax Appellate Tribunal was right in rejecting and not taking into consideration computer printouts and holding them as inadmissible for failure to meet the conditions specified in section 36B of the Central Excise Act? (2) Whether the decision of the Customs, Excise and Service Tax Appellate Tribunal is contrary to facts and perverse? (3) Whether the Customs, Excise and Service Tax Appellate Tribunal was right in excluding statement of Janki Sharma and computer printout and in holding that there was no evidence to show clandestine removal?" 2. Pursuant to search and seizure proceedings carried out in the premises of the respondent/assessee, a show cause notice for clandestine removal of dutiable goods was issued on 30-8-2007. The assessee resisted the notice contending that no incriminating material was discerned. The show cause notice relied upon certain recoveries made from the premises or the third parties as well as recoveries such as pen-drive and computer hard drive from the premises of one Ms. Janki Sharma. Her statement too was recorded. This formed the basis of the order-in-original of the Commissioner, dated 30-3-2009. The order-in-original sought to analyse the data extracted from the electronic material recovered from the premises of Ms. Janki Sharma. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2019 TaxPub(EX) 368 2018 (366) E.L.T. 1019

IN THE DELHI HIGH COURT

S. RAVINDRA BHAT & A. K. CHAWLA JJ.

Commr. of GST v. Ashutosh Metal Industries

CEAC No. 29 of 2017

29 August, 2018

Petitioner by: Harpreet Singh, Sr. Standing Counsel

Respondent by: V.S. Negi and Satish Chander Kaul, Advocates

S. Ravindra Bhat, J. (Oral)

The questions of law framed in this case read as follows :--

"(1) Whether the Customs, Excise and Service Tax Appellate Tribunal was right in rejecting and not taking into consideration computer printouts and holding them as inadmissible for failure to meet the conditions specified in section 36B of the Central Excise Act?

(2) Whether the decision of the Customs, Excise and Service Tax Appellate Tribunal is contrary to facts and perverse?

(3) Whether the Customs, Excise and Service Tax Appellate Tribunal was right in excluding statement of Janki Sharma and computer printout and in holding that there was no evidence to show clandestine removal?"

2. Pursuant to search and seizure proceedings carried out in the premises of the respondent/assessee, a show cause notice for clandestine removal of dutiable goods was issued on 30-8-2007. The assessee resisted the notice contending that no incriminating material was discerned. The show cause notice relied upon certain recoveries made from the premises or the third parties as well as recoveries such as pen-drive and computer hard drive from the premises of one Ms. Janki Sharma. Her statement too was recorded. This formed the basis of the order-in-original of the Commissioner, dated 30-3-2009. The order-in-original sought to analyse the data extracted from the electronic material recovered from the premises of Ms. Janki Sharma.