CESTAT Rules Electronic Data Without S. 36B Certification and Statements Without S. 9D Compliance Cannot Be Used for Excise Duty Demand

CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) ruled that "electronic data without Section 36B certification and statements without Section 9D compliance cannot be used for excise duty demand." Section 36B of the Central Excise Act deals with admissibility of computer output as evidence, requiring specific certification. Section 9D pertains to the relevancy of certain statements. The tribunal emphasized that digital records and witness statements must adhere to these statutory evidentiary requirements to be admissible as proof for imposing excise duty demands, ensuring due process and preventing demands based on uncorroborated or improperly obtained evidence.