Retraction of statements relied upon - The departmental ...

Case Laws Central Excise

November 24, 2022

Retraction of statements relied upon - The departmental investigating agencies as well as the Adjudicating Authorities have not yet started observing compliance of mandatory statutory provisions i.e. section 9D of Central Excise Act, 1944 and section 138 B of Customs Act, 1962 without which the statement recorded at the stage of inquiry / investigation will not be relevant for the purpose of proving the truth of requisite facts during prosecution. - AT

View Source

← Previous Next →

Retraction of statements relied upon - The departmental ...

Case Laws Central Excise

November 24, 2022

You may also like:

Clandestine removal - retraction of statements - Admission was withdrawn very next day with the allegations of coercion being exercised upon him while making him sign on...

Clandestine removal - cross-examination of persons whose statements were relied upon - As per Section 9D, the provisions are clear that, before relying on the statement...

Clandestine removal of finished goods - third party evidences/corroborative evidences or not - departmental investigating agencies as well as the adjudicating agencies...

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...

Assessment u/s 153C - undisclosed receipts as allegedly received by the assessee - reliance on the statement of persons (from whose possession the material was seized) -...

This case deals with the admissibility of statements made u/s 50 of the Prevention of Money Laundering Act (PMLA) when the accused is in judicial custody in another case...

Bogus Purchases - Credibility of Statements - The tribunal was not convinced by the appellant's argument that the initial statements were made under duress or...

Central Excise demands cannot be sustained solely based on confessional statements without corroborative documentary evidence. Retracted affidavits cannot be relied upon...

Clandestine Removal - As per the provisions of section 9D it is clear that during adjudication, the adjudicating authority is required to first examine the witness in...

Clandestine Removal - threshold limit of SSI Exemption - third party evidences reliable or not - It is settled that statements of dealers and transporters and the...

Validity of statement - retraction of statement - the statement recorded u/s. 132(4) cannot be discarded merely because the retractment statements were filed. The...

Clandestine manufacture and removal of goods - Retraction of confession statements - appellant did not want any enquiry on the duress, etc. - during second statement,...

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...

Fraudulent passing of CENVAT Credit - Retraction of the statement - The appellant has now taken a stand that the statements recorded were taken under threat or coercion...

Validity of retraction of the statement made in survey proceedings u/s 133A - It is always open for the revenue authorities to examine the correction of the retraction...

Quick Updates: