https://www.taxtmi.com/caselaws?id=72342 Voluntary statements, when corroborated by surrounding evidence and not credibly retracted, may establish de facto control over excise units and fasten liability on the real operator rather than a nominal agent. In the described matter, the appellant's control of the match units, together with the statements of connected persons, supported rejection of the plea that he was only a power of attorney holder. Shortages in stock, discrepancies in records, and seizure of matches with forged banderols were treated as indicators of clandestine removal, supporting duty demand, penalty, and invocation of the excise rule. en-us Fri, 02 May 1986 00:00:00 +0530 Wed, 18 May 2011 16:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72342 Voluntary statements, when corroborated by surrounding evidence and not credibly retracted, may establish de facto control over excise units and fasten liability on the real operator rather than a nominal agent. In the described matter, the appellant's control of the match units, together with the statements of connected persons, supported rejection of the plea that he was only a power of attorney holder. Shortages in stock, discrepancies in records, and seizure of matches with forged banderols were treated as indicators of clandestine removal, supporting duty demand, penalty, and invocation of the excise rule. Case-Laws Central Excise Fri, 02 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72342