Section 36B Compliance Mandatory for Admitting Computer Printouts as Evidence

CCE Delhi Vs Jindal Nickel And Alloys Ltd & Ors (Delhi High Court)

The case involves an appeal by the Revenue (Union of India) against an order passed by CESTAT, New Delhi, concerning the alleged clandestine manufacture and removal of stainless steel (SS) flats by Jindal Nickel & Alloys Ltd. The Department claimed that the company had a production capacity of 13,580 MT per annum for SS Ingots, while the company submitted evidence, including a Chartered Engineer certificate, indicating a capacity of 1,963 MT per annum. The core dispute centered on whether the company’s ins

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