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4.4 We also perused the statements recorded by the Senior Intelligence Officers of DGCEI, Regional Unit, Vapi. We observe that on two computer typed statements name of Senior Intelligence Officer is appearing and in one statement no name is appearing. Further, there is no signature of the Senior Intelligence officers in the copy of these statements. In this circumstance we agree with arguments of the Ld. Counsel that the said statements are not valid in law under Section 14 of the Central Excise Act, 1944. The statements recorded by the DGCEI are unsigned by any of DGCEI officers. Therefore, the statements cannot be relied upon and no demand sustainable on said unsigned Statements.