https://www.taxtmi.com/caselaws?id=443100 Recorded statements can be relied on only when Section 9D of the Central Excise Act, as applied to service tax proceedings, is strictly followed, including examination of the makers where available and an opportunity for cross-examination; otherwise the statements are inadmissible. Computer printouts from electronic devices are admissible only on compliance with Section 36B, including the prescribed certificate and proof of source and reliability of the record. Where the Department relied mainly on such statements and unauthenticated Excel sheets from pen drives and cloud storage without corroborative independent evidence, the material was insufficient to establish suppression or undervaluation and the demand could not be sustained. en-us Fri, 15 Sep 2023 00:00:00 +0530 Thu, 04 Dec 2025 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443100 Recorded statements can be relied on only when Section 9D of the Central Excise Act, as applied to service tax proceedings, is strictly followed, including examination of the makers where available and an opportunity for cross-examination; otherwise the statements are inadmissible. Computer printouts from electronic devices are admissible only on compliance with Section 36B, including the prescribed certificate and proof of source and reliability of the record. Where the Department relied mainly on such statements and unauthenticated Excel sheets from pen drives and cloud storage without corroborative independent evidence, the material was insufficient to establish suppression or undervaluation and the demand could not be sustained. Case-Laws Service Tax Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443100