https://www.taxtmi.com/caselaws?id=206673 The High Court upheld the decision of the CESTAT, confirming central excise duty evasion by the appellant company and its executives based on recovered documents and statements. The court emphasized the importance of natural justice principles, fair play, and corroborative evidence. Despite arguments regarding denial of cross-examination opportunities, the Managing Director's acceptance of the employee's statement as true led to the dismissal of the appeal due to lack of supporting evidence. The judgment stressed the need to establish prejudice for claims of denial of opportunities like cross-examination to be considered valid. en-us Fri, 11 Feb 2011 00:00:00 +0530 Thu, 25 Aug 2011 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206673 The High Court upheld the decision of the CESTAT, confirming central excise duty evasion by the appellant company and its executives based on recovered documents and statements. The court emphasized the importance of natural justice principles, fair play, and corroborative evidence. Despite arguments regarding denial of cross-examination opportunities, the Managing Director's acceptance of the employee's statement as true led to the dismissal of the appeal due to lack of supporting evidence. The judgment stressed the need to establish prejudice for claims of denial of opportunities like cross-examination to be considered valid. Case-Laws Central Excise Fri, 11 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206673