https://www.taxtmi.com/caselaws?id=104409 Clandestine removal of cassettes without payment of duty was proved by unchallenged dealer statements, admissions by the appellant's representatives, seizure of unaccounted goods, and corroborative records showing misdescription of the goods. The evidence was treated as sufficient because the statements were not effectively tested by cross-examination, and belated retractions by only two dealers did not displace the overall record. Statements recorded under Section 14 of the Central Excise Act, 1944 were treated as admissible and reliable when not promptly retracted. On that basis, the duty demand, confiscation and penalty were upheld. en-us Fri, 05 Nov 1999 00:00:00 +0530 Wed, 29 Feb 2012 10:25:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104409 Clandestine removal of cassettes without payment of duty was proved by unchallenged dealer statements, admissions by the appellant's representatives, seizure of unaccounted goods, and corroborative records showing misdescription of the goods. The evidence was treated as sufficient because the statements were not effectively tested by cross-examination, and belated retractions by only two dealers did not displace the overall record. Statements recorded under Section 14 of the Central Excise Act, 1944 were treated as admissible and reliable when not promptly retracted. On that basis, the duty demand, confiscation and penalty were upheld. Case-Laws Central Excise Fri, 05 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104409