2004 (1) TMI 678

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Full Text of the Document

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...., Advocate, for the Respondent. ORDER Revenue has approached this Court seeking a Reference. They, inter alia, contend that the statement recorded under Section 14 of the Central Excise Act should be read in evidence despite its subsequent retraction. According to the Revenue, it does not lose its admissibility. Tribunal has examined the matter in detail. On appreciation of evidence, it held....