https://www.taxtmi.com/caselaws?id=165924 A writ challenge to confiscation and penalty under central excise law failed where the petitioners could not show a real denial of cross-examination or personal hearing, and their objection was raised too late without support in the record. On the merits, the petitioners gave inconsistent explanations about the seized wire ropes and produced no documentary material to show that duty had already been paid or that the goods were not liable to confiscation. The authorities were therefore justified in relying on witness statements and in holding that the goods had been removed from the factory without payment of duty. The confiscation and penalty were upheld and the writ petition was dismissed with costs. en-us Thu, 27 Aug 1981 00:00:00 +0530 Wed, 20 Aug 2014 10:05:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165924 A writ challenge to confiscation and penalty under central excise law failed where the petitioners could not show a real denial of cross-examination or personal hearing, and their objection was raised too late without support in the record. On the merits, the petitioners gave inconsistent explanations about the seized wire ropes and produced no documentary material to show that duty had already been paid or that the goods were not liable to confiscation. The authorities were therefore justified in relying on witness statements and in holding that the goods had been removed from the factory without payment of duty. The confiscation and penalty were upheld and the writ petition was dismissed with costs. Case-Laws Central Excise Thu, 27 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165924