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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 be.....

Tags : Customs, Excise, Evidentiary Value, Admissible Evidence

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