SC: Reserved Category Candidate Who Availed Prelims Relaxation Cannot Claim an Unreserved Seat  ||  SC: Public Sector Enterprises Cannot Act Against Retired Employees Without Clear Rules  ||  Supreme Court: Single FIR is Permissible in Mass Cheating Cases Arising From One Conspiracy  ||  SC: Courts Cannot Take Cognizance of Time-Barred Cheque Bounce Cases Without Condoning Delay  ||  SC: Exoneration in Disciplinary Proceedings Does Not Always Bar Criminal Prosecution  ||  SC: Judge Cannot Be Presumed Biased Merely Because a Litigant’s Relative Is Police or Court Staff  ||  Delhi HC: Delays From Medical Review Cannot Justify Ante-Dated Seniority For BSF Candidates  ||  Allahabad HC: Being ‘Proclaimed Offender’ Does Not Completely Bar Grant of Anticipatory Bail  ||  Delhi HC: Abortion by a Married Woman For Marital Discord is Legal under The MTP Act  ||  NCLT Kochi: Fraud Has No Time Limit and Directors Cannot Use Delay As a Defense    

CESTAT: Statement u/s 14 of Central Excise Act has no Evidentiary Value without Cross Examination - (05 May 2022)

EXCISE

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  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved