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![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]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Chennai-Electronic-evidence-Mandatory-procedure-for-electronic-evidence-Customs-Excise-TAXSCAN.jpg "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]")
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]
Customs Excise & Service Tax Appellate Tribunal( CESTAT ) has held that failure to follow the mandatory procedure prescribed under Section...
![Electronic evidence must be accompanied by Requisite Certificate u/s 36-B(2) of Central Excise Act: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Electronic-evidence-evidence-Requisite-Certificate-Central-Excise-Act-Central-Excise-Orissa-High-Court-taxscan.jpg "Electronic evidence must be accompanied by Requisite Certificate u/s 36-B(2) of Central Excise Act: Orissa HC [Read Order]")
![Emails and Electronic Evidence can’t be relied upon to Prove Undervaluation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/Emails-Electronic-Evidence-Valuation-CESTAT-Taxscan.jpg "Emails and Electronic Evidence can’t be relied upon to Prove Undervaluation: CESTAT [Read Order]")