Data Retrieved from the Laptop of CA cannot be used as an Incriminating Material against Assessee without due process

The CESTAT, Chandigarh in Mahalaxmi Distilleries v. CCE, Rohtak, held that the data retrieved from the laptop of the Chartered Accountant (CA) cannot be a sole basis for demand against the assesse especially when an opportunity to cross examination was not granted to the assesse.

In the instant case, the department raised demand from the assesse, a manufacture of packaged drinking water, on ground of not paying duty and clearing goods clandestinely. The demand was solely based on the statement given by the appellant and the data retrieved from the Laptop of the Chartered Accountant of the Assessee.

Article referred: http://www.taxscan.in/data-retrieved-laptop-ca-cannot-used-incriminating-material-assessee-cestat/10467/

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