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    <title>Appellants&#039; Claims of Coercion in Tax Evasion Case Unsubstantiated; Statements Not Retracted Timely Under Central Excise Laws.</title>
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    <description>Valuation - manufactured goods under-valued - quantification of evasion - nothing has been brought on record by the appellants that the statements have been recorded under duress/coercion. It is not the case of the appellant that the said statements were retracted in reasonable time.</description>
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      <description>Valuation - manufactured goods under-valued - quantification of evasion - nothing has been brought on record by the appellants that the statements have been recorded under duress/coercion. It is not the case of the appellant that the said statements were retracted in reasonable time.</description>
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