Evidentiary value of retracted statement

Prabhat Kumar , Last updated: 05 September 2016  
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In the revenue matters largely the statement taken during the investigation is taken on the face of it, even if the same is incriminating against the maker of the statement. As per section 14 of the Central Excise Act, 1944 there are twin requirements in recording of the statement i.e. the statement

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Prabhat Kumar
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