Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 62(1)] [Section 62] [Entire Act] NCT Delhi - Subsection Section 62(1)(b) in The Delhi Excise Act, 2009 (b)when the person who made the statement is examined as a witness in the case before the court and the court is of opinion that having regard to the circumstances of the case, the statement should be admitted in evidence in the interest of justice.