Statements u/s 14 Central Excise Act Must Be Corroborated if Retracted or Explained for Admissibility.

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....Whether the statement recorded u/s 14 of the Central Excise Act, 1944 is admissible? - if it is subsequently retracted or explanation is furnished then it has to be looked into the said admission and authority must have corroborative material and cannot base its finding u/s 14 - HC....