https://www.taxtmi.com/caselaws?id=268434 The tribunal dismissed all three appeals, upholding the duty, interest, and penalties imposed by the original authority. The evidence from the recovered documents and corroborating statements established the clandestine clearance of goods and evasion of Central Excise duty. Retracted statements and denial of cross-examination did not alter the outcome. Penalties under Section 11AC and Rule 26 were considered appropriate and proportionate to the evasion. en-us Fri, 27 Mar 2015 00:00:00 +0530 Fri, 28 Oct 2016 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268434 The tribunal dismissed all three appeals, upholding the duty, interest, and penalties imposed by the original authority. The evidence from the recovered documents and corroborating statements established the clandestine clearance of goods and evasion of Central Excise duty. Retracted statements and denial of cross-examination did not alter the outcome. Penalties under Section 11AC and Rule 26 were considered appropriate and proportionate to the evasion. Case-Laws Central Excise Fri, 27 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268434