(1) Notwithstanding anything contained in the prevailing laws, the records relating to excise duty of any person processed by the computer installed at the Department or offices thereunder or offices designated to administer excise duty shall be eligible as evidence for purposes of excise duty, except as otherwise proved.
(2) It may so provisioned that the data relating to the excisable goods or services may be retrieved automatically by the Department or the office designated by the Department.
(3) The Department may make necessary arrangements concerning filing of excise duty returns and payment of excise duty through electronic medium.