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(B) Demand of Rs.30.31 crore This portion of demand has been dealt with by the Commissioner at pages 141 to 157 of the impugned order.

This demand has been confirmed on the basis of reconstruction of allegedly old /deleted/destroyed data from the computer hard disk seized from the premises of the HSG, M/s. Anju Agencies, M/s. Gopal Grinding Industries, M/s. Mahesh & Co. and M/s. Sanathan Cold Storage on 04/07-2001. The department has taken the help of M/s. Stellar Information Systems Ltd. (hereinafter referred as Stellar) for reconstruction of deleted data. This reconstructed data has been termed as R-documents and it has been held that the quantities shown in these R-documents were clandestine removals of the Gutkha by HSG The learned Commissioner in para 31 onwards (page 141 of O/O) has held that this demand is based on retrieval/reconstruction of data which had been deleted from 5 CPUs seized from the premises of HSG, Anju Agencies, Gopal Grinding Industries and M/s. Sanatam Cold Storage on 04-07-2001. Mirror images from the CPUs were taken on fresh hard disks by M/s. Stellar Information Systems Ltd and the deleted data was reconstructed/retrieved and information of said deleted files, which could be retrieved were supplied to department in CD by the said stellar; That the reconstructed data as contained in the exhibits referred by the party & relied upon by the department to be the same as the data which was available in the computer on 04-07-2001. It is clear that data entered in the said CPU before the recovery on 04-07-01, remained intact and was actually the data fed by the party only. In the light of the above, it is evident that data retrieved by M/s. Stellar later, was fed by the party before 04-07-01 and commands perfect evidentiary value. These all documents show daily production and dispatches of HSG and were in process of the production entered in RG-1 Register by them.

? A perusal of Exhibit No.93(I) to Exhibit No.93 (IV) - pages 4145 -4176/Vol-12 would show that the number of these challans have been given only on the basis report of Stellar Information Systems Ltd without actually relying on the challans themselves. It is the departments own case as can be made out by perusing allegations leveled in para-21 of the show cause notice  page 537/Vol.12 onwards. That the deleted data was got reconstructed with the assistance of Stellar Information Systems Ltd. from hard disc of the computer of Gopal Grinding Industries. As per report of Stellar Information Systems Ltd. where the data was deleted the same could be retrieved. If Gopal Grinding Industries had actually deleted the challans the same would have invariably been retrieved by Stellar Information Systems Ltd. In that case Steller should have forwarded the copies of the retrieved challans under which cut supari was allegedly supplied by GGI to HSG.
? On contrary the allegation is that the deleted data was got reconstructed which is not in tune with the report of Stellar Information Systems Ltd.
? It has already been contended time and again that no reliance can be placed on reconstructed data if the department was of the view that Gopal Grinding Industries had deleted the challans from their CPUs. In such a case it was highly obligatory on the part of the department to have retrieved copies of the purported deleted invoices. It has already been contended in the preceding submissions while dealing with the issue of reconstructed data that such reconstructed data has no evidentiary value. The same submissions are reiterated even for the demand on the basis of reconstructed data of Gopal Grinding Industries.
? Further, the purported deleted challans mentioned the truck numbers in which said consignments were purported to be transported. There is not even a single statement from any truck driver to verify as to whether they had transported any of such consignments on a particular date.
? If even as per the Stellar Information Systems Ltd. report only the super imposed data could not be retrieved in original but it is not their case that deleted data could not be retrieved. In such a case the Stellar Information Systems Ltd. should have retrieved the deleted challans and question of any reconstruction of data would not have arisen.