https://www.taxtmi.com/caselaws?id=85411 Denial of cross-examination was not treated as a natural justice breach where the duty demand rested on seized records and the appellant's own statement, not on customer or official statements. The contemporaneous records, admissions of manufacture and removals under separate challans, cash receipts, and destruction of challans were relied on to support clandestine manufacture and removal; the belated retraction and unsupported capacity certificate were rejected, and the duty demand was upheld. Confiscation of the goods and vehicle was justified because the intercepted van carried biscuit cartons without documents and outside the regular records. Penalties were sustained, with the firm's penalty reduced. en-us Fri, 23 Feb 1996 00:00:00 +0530 Thu, 04 Aug 2011 17:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85411 Denial of cross-examination was not treated as a natural justice breach where the duty demand rested on seized records and the appellant's own statement, not on customer or official statements. The contemporaneous records, admissions of manufacture and removals under separate challans, cash receipts, and destruction of challans were relied on to support clandestine manufacture and removal; the belated retraction and unsupported capacity certificate were rejected, and the duty demand was upheld. Confiscation of the goods and vehicle was justified because the intercepted van carried biscuit cartons without documents and outside the regular records. Penalties were sustained, with the firm's penalty reduced. Case-Laws Central Excise Fri, 23 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85411