https://www.taxtmi.com/caselaws?id=107209 Unretracted admissions of clandestine removal, supported by records and voluntary duty payment, were treated as sufficient to sustain the duty demand and penal consequences. The plea of breach of natural justice failed because the appellants had received the material relied upon, were given access to records, and had been afforded opportunities for personal hearing which they did not avail; cross-examination was not required as a matter of course on these facts. The conscious, unaccounted removal of processed fabrics with intent to evade duty justified the equal penalty under Section 11AC, and the partner's role in the clandestine removal sustained penalty under Rule 209A. en-us Wed, 12 Jun 2002 00:00:00 +0530 Mon, 19 Mar 2012 15:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107209 Unretracted admissions of clandestine removal, supported by records and voluntary duty payment, were treated as sufficient to sustain the duty demand and penal consequences. The plea of breach of natural justice failed because the appellants had received the material relied upon, were given access to records, and had been afforded opportunities for personal hearing which they did not avail; cross-examination was not required as a matter of course on these facts. The conscious, unaccounted removal of processed fabrics with intent to evade duty justified the equal penalty under Section 11AC, and the partner's role in the clandestine removal sustained penalty under Rule 209A. Case-Laws Central Excise Wed, 12 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107209