https://www.taxtmi.com/caselaws?id=122908 Clandestine removal of processed man-made fabrics may be established through a cumulative chain of admissions, seized incriminating records, and corroborative statements, even where direct evidence of raw material procurement, electricity use, or banking trails is absent. Here, directors' admissions, job cards, kachcha delivery challans, computer print-outs, and statements from related persons and merchant-manufacturers were treated as sufficient to prove clearance without excise invoices and against cash payment, so the duty demand and penalty were sustained. Refusal of cross-examination of panch witnesses and other persons did not vitiate the proceeding because the panchnama was undisputed and the relied-upon material was independently supported, causing no shown prejudice. en-us Mon, 22 Oct 2007 00:00:00 +0530 Mon, 25 Sep 2017 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122908 Clandestine removal of processed man-made fabrics may be established through a cumulative chain of admissions, seized incriminating records, and corroborative statements, even where direct evidence of raw material procurement, electricity use, or banking trails is absent. Here, directors' admissions, job cards, kachcha delivery challans, computer print-outs, and statements from related persons and merchant-manufacturers were treated as sufficient to prove clearance without excise invoices and against cash payment, so the duty demand and penalty were sustained. Refusal of cross-examination of panch witnesses and other persons did not vitiate the proceeding because the panchnama was undisputed and the relied-upon material was independently supported, causing no shown prejudice. Case-Laws Central Excise Mon, 22 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122908