Counsel contended that there is no special order by which an investigating officer can record the statement of parties whose case he is investigating. Counsel submitted that the Prosecution had given a satisfactory explanation for the delay in making Exh C, J and H on page 81 of the Record. He cited Sunday Anyanwu v. State (1986) 5 NWLR (Pt. 43) 612; Ani v. State (2009) All FWLR (Pt. 481) 1044 at 1064. Counsel submitted that Exh C was admitted in evidence at the instance the Appellant he cited Nwachukwu v. State (2002 FWLR (Pt. 123) 312 at 335. Respondent's counsel argued that the Lower Court did not base its conclusions on Exh A, D and E but on H, the report of PW4 who was the investigation Police Officer who investigated the case, nor did the trial judge use Exh A, D and E to corroborate any part of the Prosecution's case. Counsel submitted that the inability of PW1 to remember the exact date she made Exh B is not a material contradiction and PW5 did not give evidence of a particular brand of car but rather said it was either a Toyota or Honda Jeep and that there are no material contradictions in the testimonies of Prosecution witnesses. Counsel submitted that minor details omitted due to lapse of time cannot amount to material contradiction to be fatal to prosecution's case must go to the substance of the case and not be of minor nature. Counsel cited Sele v. State (1993) 1 SCNJ 15 at 22. Counsel submitted that the trial Court based its findings on Exh C and not just Exh B and that PW1 and PW2 forwarded their petition in May and even the reports started in May and not in July when their statements were made. Respondent's submitted that Exh B is not inadmissible evidence as failure of PW1 to remember the date it was made cannot affect its admissibility but may rather affect the weight to be attached to it. Resolution In cases of armed robbery, there are three essential ingredients to be proved by the prosecution. They are set out below: a. That there was robbery b. That the robber or robbers were armed with offensive weapons c. That the accused person(s) was the robber or one of the robbers.