Electronic Evidence cannot be accepted as evidence when there is failure to follow the Mandatory Procedure prescribed under Section 36B of Central Excise Act: CESTAT [Read Order]

CESTAT has held that the department has failed to establish that Section 36B was complied while taking the printouts from the hard disk attains significance

By Amal Michael - On February 2, 2024 5:33 pm - 3 mins read

CESTAT - CESTAT Chennai - Electronic evidence - Mandatory procedure for electronic evidence - Customs - Excise - TAXSCAN

Customs Excise & Service Tax Appellate Tribunal( CESTAT ) has held that failure to follow the mandatory procedure prescribed under Section 36B of Central Excise Act, 1944, the electronic evidence cannot be accepted in evidence. The assessee, M/s.Hi-Tech was accused of indulging in evasion of Central Excise duty by suppression of production of sponge iron…

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