Sec 34 offer of evidence the court shall consider

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chanRoblesvirtualLawlibrary "Sec. 34. Offer of evidence . - The court shall consider no evidence which has not been formally offered, x x x." 42 Formal offer means that the offeror shall inform the court of the purpose of introducing its exhibits into evidence. Without a formal offer of evidence, courts cannot take notice of this evidence even if this has been previously marked and identified. 43 chanrobleslaw In Heirs of Pedro Pasag v. Parocha , 44 we reiterated the importance of a formal offer of evidence. Courts are mandated to rest their factual findings and their judgment only and strictly upon the evidence offered by the parties at the trial. The formal offer enables the judge to know the purpose or purposes for which the proponent is presenting the evidence. It also affords the opposing parties the chance to examine the evidence and to object to its admissibility. Moreover, it facilitates review as the appellate court will not be required to review documents not previously scrutinized by the trial court. In People v. Napat-a 45 People v. Mate 46 and Heirs of Romana Saves, et al. v. Escolastico Saves, et al . 47 we recognized the exceptions from the requirement of a formal offer of evidence, namely: (a) the evidence must have been duly identified by testimony duly recorded; and (b) the evidence must have been incorporated in the records of the case. It is unmistakable that the PNB did not include the affidavit of the PNB New York's bank officer in its formal offer of evidence to corroborate Anna Rose's SOA. Although the affidavit was included in the records and identified by Fernandez, it remains inadmissible for being hearsay. Jurisprudence dictates that an affidavit is merely hearsay evidence when its affiant or maker did not take the witness stand. 48 chanrobleslaw In the present case, Fernandez is not the proper party to identify the affidavit executed by the PNB New York's bank officer since he is not the affiant. Therefore the affidavit is inadmissible. Thus, the PNB failed to present sufficient and admissible evidence to prove payment of the $10,058.01.This failure leads us to conclude that the PNB is still liable to pay the amount covered by FXCTD No. 993902.
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iii. The PNB's alleged payment of the amount covered by FXCTD No. 993992 The PNB alleged that Anna Marie's claim over FXCTD No. 993992 should only be limited to $5,857.79. It presented the manager's check, which admissibility we have heretofore discussed and settled, and the miscellaneous tickets. We cannot absolve the PNB from liability based on these miscellaneous tickets alone. As the RTC correctly stated, the transactions allegedly evidenced by these tickets were neither posted at the back of Anna Marie's certificate, nor recorded on her ledger to show that several withdrawals had been made on the account.
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