offences alleged to have
been committed by the applicant when their statements U/S
164 CrPC were recorded. Therefore, on the very next ... proved on
(OA No.3656-2015)
(3)
the basis of the unsigned statements of the complainants
alleged to have been recorded U/S 161 CrPC
Ajab Singh vs Delhi Police on 12 December, 2025
Central Administrative Tribunal
Principal Bench,
New
This means that he is to make a statement to disprove the
charges. After his statement is over the Presenting Officer will cross
examine ... them is the evidence of
doubtful nature, e.g. unsigned statement of a person who has not been
produced before the Tribunal recorded
inconvenience or
expenses, his previous statement could be brought on record
subject to the condition that the previous statement was
recorded and attested ... judicial inquiry or trial. The Rule
further provides that unsigned statement shall be brought on
record only through the process of examining the officer
today. We are globalising. The Chartered Accountants, Cost Accountants in an unsigned statement have been saying that we must change our accounting system. But still
said statements are not
valid in law under Section 14 of the Central Excise Act, 1944. The
statements recorded by the DGCEI are unsigned ... statements cannot be relied upon and no demand sustainable
on said unsigned Statements.
4.5 Without prejudice, we find that the Cenvat Credit Rules 2004, deal
recorded in Hindi Language be
provided; only a doctored / translated copy, unsigned statements dated
19.02.2015 & 29.06.2015 of the Appellant was provided; cross examination ... accepted by the adjudicating
authority. He was given only unsigned translated copy of his own statement.
We find that the persons i.e.Baikunth Nath
notes of their
statements and cross-examine them. The Enquiry Officer is
empowered, however, to bring on record the earlier statement
of any witness whose ... officer and he shall be given an opportunity to take notes.
Unsigned statements shall be brought on record only through
recording the statements
inconvenience or
expenses, his previous statement could be brought on record
subject to the condition that the previous statement was
recorded and attested ... judicial inquiry or trial. The Rule
further provides that unsigned statement shall be brought on
record only through the process of examining the officer
appellant. Not only
this, even after admitting his mistake in the
statement recorded by AO u/s 131 on
5.11.2009, the appellant did not revise ... paper & has no
significant & legal value.
3. That the unsigned statement of survey
team is to be excluded and thereafter
remains no evidence
