CESTAT: Statement u/s 14 of Central Excise Act has no Evidentiary Value without Cross Examination - 05.05.2022

Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that the statement made under Section 14 of the Central Excise Act, 1944 becomes admissible evidence, when person is examined and his/her cross examination is allowed under Central Excise Act 1944.

Tags : Customs Excise Evidentiary Value Admissible Evidence

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