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Section 36B of the Central Excise Act

Statements Retracted - Cross Examination - No Evidentiary Value - Relied Upon to Demand Duty - CESTAT - TAXSCAN
Statements Retracted at Cross Examination have No Evidentiary Value Cannot be Relied Upon to Demand Duty: CESTAT [Read Order]
October 30, 2024
CESTAT - CESTAT Kolkata - CESTAT quashes - Excise Duty - Excise Duty Demand and Penalty - Accounts Manager - Accounts Manager Tortured - Voluntarily Taken - taxscan
Accounts Manager Tortured and Statement not Voluntarily Taken: CESTAT quashes Excise Duty Demand and Penalty [Read Order]
October 29, 2024
Legal Compliance for Evidence - Evidence in Central Excise Cases - Computer Printouts in Legal Proceedings - taxscan
Admissibility of Computer Printouts as Evidence depends on compliance with section 36B(B) of Central Excise Act: CESTAT sets aside Order [Read Order]
January 7, 2024
GST Printing - Taxscan
Computer Printouts can’t be admissible as evidence If Conditions u/s 36B-(2) & (4) of the Central Excise Act are not Satisfied: CESTAT [Read Order]
August 8, 2018
Data Retrieved from the Laptop of CA cannot be used as an Incriminating Material against Assessee: CESTAT [Read Order]
August 23, 2017
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