Certificate u/s 36B of Central Excise Act is Mandatory for Admissibility of Printouts fom Seized Electronic Evidence :CESTAT

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has reiterated that a certificate under Section 36B of the Central Excise Act is mandatory for the admissibility of electronic evidence, specifically printouts from seized electronic devices. The tribunal emphasized that without proper certification, such digital records cannot be considered valid evidence in excise cases. This ruling underscores the necessity for tax authorities to comply with strict procedural requirements for authenticating electronic data, ensuring its reliability and preventing its arbitrary use in proceedings against assessees, thereby upholding the principles of fair legal process.