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drew up the statement in his own handwriting left the office abruptly but left the office abruptly, leaving the statement unsigned. 5. Assuming that

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

stating that the CB had retraced from all his statements is unsigned and uncertified and it could not be establishe. (iv) Retraction from a statement

Appellant paid the CVD. He submits that the statement placed by the learned Advocate is unsigned and not supported by any material and therefore ... that the said documents were unsigned. In our considered view, the Appellant should be given an opportunity to place statement with supporting material before

material. Further, these computer print outs are unsigned copies. He drew our attention to the statement of Shri Iyyakannu wherein he has admitted inadequacy

Cost Sheets of Studded Gold Jewellery v. Gold Medallions (RUD 25); (ii) Statement showing expenses at Dubai (RUD 27); (iii) Fax dated 27th October ... unsigned document. Who prepared this document, and for what purpose is not known. None of the person whose statement was recorded during investigation under Section

being jointly tried with him only if the statement amounts to a confession. Where the statement falls short of a confession, it is admissible only ... Piyush S. Sanria" who is jointly tried, his statement is exculpatory. Statement of Hiren R. Kanani is not recorded at all. Therefore, demand based

Ashok Kumar Singhal partner of M/s ACE Exim in his voluntary statement dated 13.10.09, interalia, stated that Shri Subhash Rana was only a passive ... Exim in his voluntary statement dated 30.10.09. However, he produced computer generated unsigned invoices on 9.11.09 relating to sale of these goods during

upheld merely on the basis of unsigned documents and the documents found from third party etc. or uncorroborated statement unless there is tangible, independent, proof ... material, electricity consumption, statements of workers, actual transportation of goods, statement of purchasers. That as per basic Rule of Evidence, unsigned copies of documents