https://www.taxtmi.com/caselaws?id=84576 Denial of cross-examination and allegations of coercion did not vitiate the proceedings because the statements relied upon were treated as voluntary, no immediate retraction was made, and no effective request for independent witnesses was pressed. However, a demand and confiscatory findings based on estimated production, sulphur consumption and electricity use could not stand where the computation was not scientifically reworked and the appellants were not given proper access to seized records. The matter was therefore remanded for de novo adjudication with disclosure of relied-upon material, fresh computation on a scientific basis, and a further opportunity of hearing. en-us Fri, 27 Oct 1995 00:00:00 +0530 Fri, 22 Jul 2011 18:03:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84576 Denial of cross-examination and allegations of coercion did not vitiate the proceedings because the statements relied upon were treated as voluntary, no immediate retraction was made, and no effective request for independent witnesses was pressed. However, a demand and confiscatory findings based on estimated production, sulphur consumption and electricity use could not stand where the computation was not scientifically reworked and the appellants were not given proper access to seized records. The matter was therefore remanded for de novo adjudication with disclosure of relied-upon material, fresh computation on a scientific basis, and a further opportunity of hearing. Case-Laws Central Excise Fri, 27 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84576