https://www.taxtmi.com/caselaws?id=120660 An admission by a responsible partner, when supported by panchnamas, recovered records, diary entries and corroborating statements, can sustain findings of clandestine manufacture and removal of excisable goods. The material in this matter was treated as a cumulative chain of oral and documentary evidence rather than reliance on a single statement, and the belated, unsupported retraction did not displace that evidentiary value. Valuation and quantity objections, including alleged duplication, were examined on verification, and the challenge based on denial of cross-examination failed where the impugned statements were not the sole basis of reliance. en-us Fri, 13 Oct 2006 00:00:00 +0530 Mon, 23 Jul 2012 13:41:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120660 An admission by a responsible partner, when supported by panchnamas, recovered records, diary entries and corroborating statements, can sustain findings of clandestine manufacture and removal of excisable goods. The material in this matter was treated as a cumulative chain of oral and documentary evidence rather than reliance on a single statement, and the belated, unsupported retraction did not displace that evidentiary value. Valuation and quantity objections, including alleged duplication, were examined on verification, and the challenge based on denial of cross-examination failed where the impugned statements were not the sole basis of reliance. Case-Laws Central Excise Fri, 13 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120660