https://www.taxtmi.com/caselaws?id=342192 A retracted confession can be relied on where it is mutually consistent with other statements and corroborated by seized records, ledger entries, and surrounding evidence. On that basis, the evidence was held sufficient to prove clearance of goods without bills and without payment of duty, so the clandestine removal finding and duty demand were upheld. The same evidentiary material also supported penalty on the firm for active participation in the evasion and on the individual noticee for involvement in the business and the evasion scheme. The appeal was dismissed and the duty demand and penalties were sustained. en-us Thu, 20 Apr 2017 00:00:00 +0530 Fri, 28 Apr 2017 10:14:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342192 A retracted confession can be relied on where it is mutually consistent with other statements and corroborated by seized records, ledger entries, and surrounding evidence. On that basis, the evidence was held sufficient to prove clearance of goods without bills and without payment of duty, so the clandestine removal finding and duty demand were upheld. The same evidentiary material also supported penalty on the firm for active participation in the evasion and on the individual noticee for involvement in the business and the evasion scheme. The appeal was dismissed and the duty demand and penalties were sustained. Case-Laws Central Excise Thu, 20 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342192