https://www.taxtmi.com/caselaws?id=2806 Statements recorded under Section 14 of the Central Excise Act, 1944 are admissible, and their inculpatory portions may be relied upon where they are voluntary and not shown to have been obtained by inducement, threat, or promise under Section 24 of the Evidence Act. The court treated the statement as an admission rather than a confession, found the incriminating parts corroborated by documents and other statements recovered during search, and rejected the objection based on absence of cross-examination. Retraction of the earlier statement did not destroy its evidentiary value, and the excise demand and penalty were sustained on the strength of the corroborated departmental evidence. en-us Fri, 07 Sep 2007 00:00:00 +0530 Sat, 30 Apr 2016 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2806 Statements recorded under Section 14 of the Central Excise Act, 1944 are admissible, and their inculpatory portions may be relied upon where they are voluntary and not shown to have been obtained by inducement, threat, or promise under Section 24 of the Evidence Act. The court treated the statement as an admission rather than a confession, found the incriminating parts corroborated by documents and other statements recovered during search, and rejected the objection based on absence of cross-examination. Retraction of the earlier statement did not destroy its evidentiary value, and the excise demand and penalty were sustained on the strength of the corroborated departmental evidence. Case-Laws Central Excise Fri, 07 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2806