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Surendra Kumar Behera vs Rourkela on 19 May, 2026

admitted as evidence only when it strictly fulfils the conditions specified in Section 36B of the Central Excise Act, 1944. (v) Reliance in this regard ... 76432,76433/2018-DB requirements of Section 65B(4) of the Evidence Act (which is pari materia with Section 36B of the Central Excise Act
Custom, Excise & Service Tax Tribunal Cites 64 - Cited by 0 - Full Document

Shreeji Ispat Ltd vs Rourkela on 19 May, 2026

admitted as evidence only when it strictly fulfils the conditions specified in Section 36B of the Central Excise Act, 1944. (v) Reliance in this regard ... 76432,76433/2018-DB requirements of Section 65B(4) of the Evidence Act (which is pari materia with Section 36B of the Central Excise Act
Custom, Excise & Service Tax Tribunal Cites 64 - Cited by 0 - Full Document

Somnath Chaudhary vs Customs Ahmedabad on 22 April, 2026

rejecting cross examination is in rejection of cross without being tested under Section 138B were not verified by learned AA. • The narrations at bullet point ... somebody else's mobile equals truthful identity. Under Section 65B Evidence Act, electronic records are inadmissible without certification. No certification is produced. Thus even
Custom, Excise & Service Tax Tribunal Cites 38 - Cited by 0 - Full Document

Vikash Kumar vs Kolkata-Prev on 6 February, 2026

Evidence Act ; in view of Sections 59 and 65A, can be proved only in accordance with the procedure prescribed under section 65B. - Section 65B deals ... provision, the general law on secondary evidence under section 63 read with Section 65 of the Evidence Act shall yield to the same. Generaliaspecialibus
Custom, Excise & Service Tax Tribunal Cites 19 - Cited by 0 - Full Document

Vikash Kumar vs Kolkata-Prev on 6 February, 2026

Evidence Act ; in view of Sections 59 and 65A, can be proved only in accordance with the procedure prescribed under section 65B. - Section 65B deals ... provision, the general law on secondary evidence under section 63 read with Section 65 of the Evidence Act shall yield to the same. Generaliaspecialibus
Custom, Excise & Service Tax Tribunal Cites 19 - Cited by 0 - Full Document

Vikash Kumar vs Kolkata-Prev on 6 February, 2026

Evidence Act ; in view of Sections 59 and 65A, can be proved only in accordance with the procedure prescribed under section 65B. - Section 65B deals ... provision, the general law on secondary evidence under section 63 read with Section 65 of the Evidence Act shall yield to the same. Generaliaspecialibus
Custom, Excise & Service Tax Tribunal Cites 19 - Cited by 0 - Full Document

Vikash Kumar vs Kolkata-Prev on 6 February, 2026

Evidence Act ; in view of Sections 59 and 65A, can be proved only in accordance with the procedure prescribed under section 65B. - Section 65B deals ... provision, the general law on secondary evidence under section 63 read with Section 65 of the Evidence Act shall yield to the same. Generaliaspecialibus
Custom, Excise & Service Tax Tribunal Cites 19 - Cited by 0 - Full Document
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