Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Whether the statement recorded u/s 14 of the Central Excise Act, ...


Statements u/s 14 Central Excise Act Must Be Corroborated if Retracted or Explained for Admissibility.

December 17, 2016

Case Laws     Central Excise     HC

Whether the statement recorded u/s 14 of the Central Excise Act, 1944 is admissible? - if it is subsequently retracted or explanation is furnished then it has to be looked into the said admission and authority must have corroborative material and cannot base its finding u/s 14 - HC

View Source

 


 

You may also like:

  1. Clandestine removal - reliance on statement of the workers/ employees - Any statement recorded under Section 14 of the Central Excise Act could be admitted in evidence...

  2. Confiscation of the gold bars - remelted gold of foreign origin or not - The admissibility and weight of retracted statements - The Tribunal found that the appellants...

  3. Assessment us 153A - Statement of assessee alone cannot be the basis for making any estimated additions against the assessee. May be the assessee has retracted from the...

  4. Unaccounted cash receipt - Addition on the basis of scribbling pad found during the course of search - even though the employees statement were not retracted, the same...

  5. Levy of Penalty - retracted statement - the admissibility of the statement recorded under Section 108 of the Act from the appellant on 11.03.1998, was considered by the...

  6. Estimation of income - Bogus purchases - Reliance on retracted statement - The ITAT, after reviewing the case, noted discrepancies in the reliance on these statements...

  7. Seeking grant of bail - Reliability of retracted statements - In the present case as well, the question is not regarding the admissibility but the reliability. The...

  8. Penalty u/s 234E - delay in filling of TDS return - Contention of the AR that since the TDS statement pertains to the period i.e for the financial year 2013-14(1st...

  9. Addition based on retracted statement recorded on oath u/s 132(4)/133A - Statement taken even u/s 132(4) of the Act cannot be used as conclusive evidence if it is not...

  10. Personal penalty on the charge of forgery of Textile Committee report - It is found that forgery is a very serious charge which should be proved by clear and cogent...

  11. Violation of principles of natural justice - opportunity for cross-examination. Evidentiary value of statements recorded u/s 14 of the Central Excise Act, 1944 cannot be...

  12. Assessee retracting and giving proper explanation for investment, after two months - Statement made at odd hours cannot be considered as voluntary statement.

  13. Demand of duty based on statement recorded u/s 14 of the Central Excise Act, 1944 - flagrant violation of Section 9D by relying upon statements without admitting them in...

  14. Rebate of duty on exports - Compound duty on Pan Masala Packing - Rule 14 - the stand of the department that no rebate can be allowed under Rule 14 of the Central Excise...

  15. Addition based on voluntary disclosure made by the key person of the assesse group during the course of search which has subsequently been retracted - The statement...

 

Quick Updates:Latest Updates