Admissibility Of Printouts From Seized Electronic Evidence Requires Certificate U/S 36B Of Central Excise Act: CESTAT

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has issued a significant ruling regarding the admissibility of electronic evidence in excise cases. The tribunal held that printouts of digital evidence, such as those obtained from seized electronic devices, are not admissible in court unless they are properly certified as per the requirements of Section 36B of the Central Excise Act. This decision emphasizes the critical importance of procedural compliance when presenting electronic records as evidence in tax disputes. It ensures the authenticity and reliability of digital information, preventing reliance on unverified data and safeguarding the rights of assessees against unproven allegations.