Case Law Details
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 which section 65-B of Indian Evidence Act applies. For use of such electronic evidence in adjudication, the requirements of section 36-B of the Central Excise Act, 1944.
Conclusion- Admittedly, in the present case, no certificate as required under Section 36-B(2) read with Section 36-B (4) of the CE Act was produced. Consequently, the CESTAT concluded that the computer print-outs taken from the residence of the accountant of SSC were inadmissible in evidence since they were not accompanied by the requisite certificates as mandated under Section 36-B(2) read with Section 36-B(4) of the CE Act.
Held that without a certificate as mandated under Section 36-B (4) of the CE Act, accompanying the computer print-out, it cannot be relied upon by the Department in the adjudication proceedings.
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