Gujarat HC affirms excise duty demand on confessional statement, stresses proof of clandestine removal

The Gujarat HC upheld the demand under Section 11A of the Central Excise Act based on the assessee's confessional statement. The court emphasized the importance of proving actual clandestine removal to establish duty evasion and discussed the evidential significance of non-statutory records seized during preventive checks.

---

---

The Gujarat High Court considered the evidential value of a confessional statement by an assessee in confirming demand under Section 11A of the Central Excise Act, 1944. The court also discussed the necessity of catching actual clandestine removal to prove evasion of duty, and the evidential value of non-statutory records seized during preventive checks.

---