https://www.taxtmi.com/caselaws?id=105991 Absence of gate passes and other contemporaneous trade documents, together with consistent statements from the manager and supervisor, justified an inference of clandestine removal; the duty demand and confiscation were upheld. Statements recorded without Criminal Procedure Code caution were treated as admissible in excise adjudication because the proceeding was not criminal in nature, the makers were not co-noticees, and there was no shown retraction or coercion. A separate penalty on a partner could not be sustained where the firm had already been penalised for the same default; the partner's penalty was set aside. en-us Tue, 07 Dec 1999 00:00:00 +0530 Mon, 12 Mar 2012 12:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105991 Absence of gate passes and other contemporaneous trade documents, together with consistent statements from the manager and supervisor, justified an inference of clandestine removal; the duty demand and confiscation were upheld. Statements recorded without Criminal Procedure Code caution were treated as admissible in excise adjudication because the proceeding was not criminal in nature, the makers were not co-noticees, and there was no shown retraction or coercion. A separate penalty on a partner could not be sustained where the firm had already been penalised for the same default; the partner's penalty was set aside. Case-Laws Central Excise Tue, 07 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105991