https://www.taxtmi.com/caselaws?id=800170 Electronic data and computer printouts qualify as documentary evidence for excise purposes only when statutory conditions, including the required certificate, are met. Material failing that threshold cannot quantify alleged clandestine manufacture or clearance; the limited third-party certificate exception requires proof that all possible steps to secure it were taken. Investigative statements remain distinct evidence. Refusal of cross-examination invalidates reliance on them only where demonstrated, witness-specific prejudice exists. Unretracted statements, read with invoices, transport, weighment and statutory records, may establish transactions or quantities independently, but quantities appearing only in inadmissible electronic records cannot be adopted. Duty, interest and penalties must rest solely on independently admissible evidence after hearing. en-us Tue, 29 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800170 Electronic data and computer printouts qualify as documentary evidence for excise purposes only when statutory conditions, including the required certificate, are met. Material failing that threshold cannot quantify alleged clandestine manufacture or clearance; the limited third-party certificate exception requires proof that all possible steps to secure it were taken. Investigative statements remain distinct evidence. Refusal of cross-examination invalidates reliance on them only where demonstrated, witness-specific prejudice exists. Unretracted statements, read with invoices, transport, weighment and statutory records, may establish transactions or quantities independently, but quantities appearing only in inadmissible electronic records cannot be adopted. Duty, interest and penalties must rest solely on independently admissible evidence after hearing. Case-Laws Central Excise Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800170