https://www.taxtmi.com/caselaws?id=281548 Third-party statements recorded under Section 14 of the Central Excise Act, 1944 are relevant evidence, but their evidentiary weight depends on corroboration and the surrounding circumstances. When such statements are used as substantive incriminating material against an assessee, denial of cross-examination of the makers breaches natural justice and cannot sustain an adverse duty demand or penalty. Section 9D makes these statements relevant in prosecution proceedings, but it does not render them conclusive proof of fiscal liability. The Allahabad HC therefore upheld the view that ex parte statements alone, without an opportunity to test them through cross-examination, cannot legally support the demand. en-us Thu, 09 Feb 2017 00:00:00 +0530 Mon, 24 Jun 2019 20:04:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281548 Third-party statements recorded under Section 14 of the Central Excise Act, 1944 are relevant evidence, but their evidentiary weight depends on corroboration and the surrounding circumstances. When such statements are used as substantive incriminating material against an assessee, denial of cross-examination of the makers breaches natural justice and cannot sustain an adverse duty demand or penalty. Section 9D makes these statements relevant in prosecution proceedings, but it does not render them conclusive proof of fiscal liability. The Allahabad HC therefore upheld the view that ex parte statements alone, without an opportunity to test them through cross-examination, cannot legally support the demand. Case-Laws Central Excise Thu, 09 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281548