https://www.taxtmi.com/caselaws?id=760073 Computer-generated records in central excise proceedings are admissible only if the statutory conditions under section 36B are strictly met. The department's reliance on printouts, hard disks and pen drives failed because the electronic material was not shown to have been produced in the prescribed manner and no section 36B(4) certificate accompanied the printouts. The defect could not be cured by oral evidence where the statute required certification. A demand based solely on such electronic material is therefore unsustainable where the alleged clandestine removal depends entirely on inadmissible records. en-us Mon, 09 Sep 2024 00:00:00 +0530 Tue, 15 Oct 2024 20:01:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760073 Computer-generated records in central excise proceedings are admissible only if the statutory conditions under section 36B are strictly met. The department's reliance on printouts, hard disks and pen drives failed because the electronic material was not shown to have been produced in the prescribed manner and no section 36B(4) certificate accompanied the printouts. The defect could not be cured by oral evidence where the statute required certification. A demand based solely on such electronic material is therefore unsustainable where the alleged clandestine removal depends entirely on inadmissible records. Case-Laws Central Excise Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760073