https://www.taxtmi.com/caselaws?id=43093 Statements recorded by excise officers from living witnesses were not substantive evidence because the statutory conditions for admissibility were not met, and confessional statements recorded without warning, voluntariness, and procedural safeguards were inadmissible against the maker and co-accused. The prosecution also failed to prove clandestine manufacture and removal of cigarettes, as suspicion and incomplete records were insufficient to establish duty evasion. Keeping cigarettes in an unauthorised godown did not by itself amount to evasion or an attempt to evade duty absent proof of removal at the point when duty became payable, and the conspiracy allegation failed for want of independent evidence. en-us Wed, 18 Sep 1991 00:00:00 +0530 Fri, 23 Mar 2018 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43093 Statements recorded by excise officers from living witnesses were not substantive evidence because the statutory conditions for admissibility were not met, and confessional statements recorded without warning, voluntariness, and procedural safeguards were inadmissible against the maker and co-accused. The prosecution also failed to prove clandestine manufacture and removal of cigarettes, as suspicion and incomplete records were insufficient to establish duty evasion. Keeping cigarettes in an unauthorised godown did not by itself amount to evasion or an attempt to evade duty absent proof of removal at the point when duty became payable, and the conspiracy allegation failed for want of independent evidence. Case-Laws Central Excise Wed, 18 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43093