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Akash Kumar vs Ce & Cgst Meerut-I on 10 July, 2025

primary evidence under Section 62 of the Evidence Act, the same is admissible in evidence, without compliance of the conditions in Section 65B ... Chapter V of the Evidence Act which is entitled ―Of Documentary Evidence‖. Section 61 of the Evidence Act deals with the proof of contents
Custom, Excise & Service Tax Tribunal Cites 42 - Cited by 0 - Full Document

Vikas Singhal vs Ce & Cgst Meerut-I on 10 July, 2025

primary evidence under Section 62 of the Evidence Act, the same is admissible in evidence, without compliance of the conditions in Section 65B ... Chapter V of the Evidence Act which is entitled ―Of Documentary Evidence‖. Section 61 of the Evidence Act deals with the proof of contents
Custom, Excise & Service Tax Tribunal Cites 42 - Cited by 0 - Full Document

Ashish Jain vs Ce & Cgst Meerut-I on 10 July, 2025

primary evidence under Section 62 of the Evidence Act, the same is admissible in evidence, without compliance of the conditions in Section 65B ... Chapter V of the Evidence Act which is entitled ―Of Documentary Evidence‖. Section 61 of the Evidence Act deals with the proof of contents
Custom, Excise & Service Tax Tribunal Cites 42 - Cited by 0 - Full Document

J J Extrusionpvt Ltd vs -Jamshedpur Commissionerate on 24 February, 2025

primary evidence under Section 62 of the Evidence Act, the same is admissible in evidence, without compliance of the conditions in Section 65B of theEvidenceAct ... Court are reproducedbelow: ―18. Sections65Aand65BoccurinChapterVofthe Evidence Act which is entitled ―Of Documentary Evidence‖. Section 61 of the Evidence Act deals with the proof of contents
Custom, Excise & Service Tax Tribunal Cites 17 - Cited by 0 - Full Document

Sri Poovathal Polymers vs Madurai on 30 September, 2025

evidence in any Central Excise proceeding, such electronic evidence has to meet the requirements under Section 65B and Section 45A of Indian Evidence Act ... held in Sonu (supra) that objection about Section 65B(4) of the Indian Evidence Act, not being complied, cannot be taken at the appellate stage
Custom, Excise & Service Tax Tribunal Cites 36 - Cited by 0 - Full Document
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