Electronic evidence must be accompanied by Requisite Certificate u/s 36-B(2) of Central Excise Act: Orissa HC [Read Order]

By Manu Sharma - On December 19, 2022 5:16 pm - 2 mins read
Electronic evidence - evidence - Requisite Certificate - Central Excise Act - Central Excise - Orissa High Court - taxscan

The SIngle Bench of Chief Justice M S Raman of Orissa High Court held that, electronic evidence such as computer printouts shall be accompanied by the requisite documents under Section 36B(2) of the Central Excise Act, 1944. These appeals by the Commissioner of Central Excise & Customs (hereafter ā€˜Departmentā€™) raised a common question of law…

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