https://www.taxtmi.com/caselaws?id=123909 The Tribunal allowed the appeal by way of remand, setting aside the duty demand and penalty imposed on the Appellants for irregularities found during stock verification. The Vice President's retraction of his initial statement, alleging coercion and duress by Preventive Officers, was deemed meritorious. The lower authorities' failure to address these issues adequately led the Tribunal to emphasize the importance of thoroughly examining such claims before reaching a decision. The case underscores the necessity of fair assessment and consideration of coercion allegations in legal proceedings involving admissions made under duress. en-us Fri, 11 Apr 2008 00:00:00 +0530 Fri, 21 Sep 2012 18:07:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123909 The Tribunal allowed the appeal by way of remand, setting aside the duty demand and penalty imposed on the Appellants for irregularities found during stock verification. The Vice President's retraction of his initial statement, alleging coercion and duress by Preventive Officers, was deemed meritorious. The lower authorities' failure to address these issues adequately led the Tribunal to emphasize the importance of thoroughly examining such claims before reaching a decision. The case underscores the necessity of fair assessment and consideration of coercion allegations in legal proceedings involving admissions made under duress. Case-Laws Central Excise Fri, 11 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123909