Computer print-outs inadmissible in evidence in absence of requisite certificate mandated u/s 36-B

Commissioner of Central Excise and Customs Vs Shivam Steel Corporation (Orissa High Court)

Orissa High Court held that computer print-outs are inadmissible in evidence as not accompanied by requisite certificates as mandated u/s 36-B(2) of Central Excise Act, 1944.

Facts- These appeals by the Commissioner of Central Excise & Customs (hereafter ‘Department’) raised a common question of law as to whether computer print-out is in nature of ‘electronic evidence’ to

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