https://www.taxtmi.com/acts?id=17 A signed statement made before a gazetted Central Excise Officer is admissible in prosecution to prove facts where the maker is unavailable-dead, cannot be found, incapable, kept away by an adverse party, or where attendance would cause unreasonable delay or expense-and may also be admitted if the maker is examined and the Court, in the interests of justice, permits it. These relevancy rules apply, so far as practicable, to proceedings under the Act other than before a Court. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 25 Sep 2008 10:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17 A signed statement made before a gazetted Central Excise Officer is admissible in prosecution to prove facts where the maker is unavailable-dead, cannot be found, incapable, kept away by an adverse party, or where attendance would cause unreasonable delay or expense-and may also be admitted if the maker is examined and the Court, in the interests of justice, permits it. These relevancy rules apply, so far as practicable, to proceedings under the Act other than before a Court. Act-Rules Central Excise Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=17