Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
CESTAT upheld clandestine removal charges against appellant based on computerized records and documents retrieved during surprise inspection, rejecting defense arguments regarding lack of cash recovery or excess consumption evidence. The tribunal found Director's self-inculpating statement regarding cash payments for clandestinely cleared goods admissible, noting absence of formal retraction despite appellant's general contestation. Evidentiary value of recovered chits indicating pending payments was maintained despite no statement from employee possessing them, as Director initially admitted their significance. Under Section 58 of Indian Evidence Act, admitted facts require no proof, making deemed retraction argument irrational. CESTAT confirmed Directors' liability under Rule 26 of Central Excise Rules 2002 for contumacious conduct and mens rea, but reduced penalty to Rs. 50,000 each considering fifteen-year case duration. Appeal disposed with penalty modification only.
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