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 which section 65-B of Indian Evidence Act applies. For use of such electronic evidence in adjudication, the requirements o...