Admissibility of Computer Printouts as Evidence depends on compliance with section 36B(B) of Central Excise Act: CESTAT sets aside Order [Read Order]

Computer Printout can be admitted as evidence only when the conditions specified in Section 36(B) of the Central Excise Act are met
Legal Compliance for Evidence - Evidence in Central Excise Cases - Computer Printouts in Legal Proceedings - taxscan

The Kolkata bench of CESTAT (Customs, Excise and Service Tax Appellate Tribunal) has set aside an order alleging illicit activities against the appellants in connection with clandestine manufacture and clearance of goods in light of the fact that the evidence available on record does not establish the same. The penalty imposed on the appellants were…

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