electronic evidence

CESTAT - CESTAT Chennai - Electronic evidence - Mandatory procedure for electronic evidence - Customs - Excise - TAXSCAN
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]
February 2, 2024
Electronic evidence - evidence - Requisite Certificate - Central Excise Act - Central Excise - Orissa High Court - taxscan
Electronic evidence must be accompanied by Requisite Certificate u/s 36-B(2) of Central Excise Act: Orissa HC [Read Order]
December 19, 2022
Emails - Electronic Evidence - Valuation - CESTAT - Taxscan
Emails and Electronic Evidence can’t be relied upon to Prove Undervaluation: CESTAT [Read Order]
January 18, 2020
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