1) As I have said, that not all numbers are port binded.... it is for the customers right ask for the port bind for his own account security.
2)When a customer complain about misuse of his account, DE transfer the case to I.T wing which is responsible for deducting the fraud, the latter will analysis it with the log of corresponding account, with its
mac address, timing and telephone Number that the account number used, and IP allotted for the session will be printed for further report..
In the cases of port-binded number if two telephones are used for same account number,I.T will verify the records for request from the customer for unbinding the numbers..
In many cases customers themselves ask for the unbinding numbers for their convenience ,they have to take the responsibility for the numbers.(unlimited usuage accounts wouldn't unbinded )
ISP are duty bound to record the internet acitivity, and when investigating agencies ask for it handed to them..So any tampering with the records,by the authority concerned will be dealt with seriously by law.
Only way the OP can disprove the DE is to provide the internet usuage records for the particular period, where he supposed use the other account..Because it is technically impossible to use two different account in the same telephone number at the same period..In such case, the OP can debunk DE's allegation..
I have seen manytimes, customers are letting their friends and relatives to use their computer during their absence,without any safeguards inviting the trouble by themselves..
Your heart may be Gold.. don't think others in the same yardstick!
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