#Section 36B

CESTAT Chennai held electronic records inadmissible under Section 36B of the Central Excise Act for non-compliance, quashing a ₹4.08 crore duty demand and ₹2 crore penalty, stressing procedural compliance essential for digital evidence in tax disputes.

CESTAT Kolkata held that statements cannot be admitted without examination in chief under Section 9D CEA, annulling a Rs 4.34 crore excise demand in a clandestine clearance case. The decision strengthens protections for taxpayers in excise proceedings.