https://www.taxtmi.com/caselaws?id=369501 Clandestine removal of bare copper wire was supported by seized loose records, customer and transporter material, admitted cash transactions, and repeated admissions by the assessee and recipient concern. VAT documents reflected only accounted removals and did not rebut the contemporaneous evidence; subsequent retractions lacked supporting protest material. The duty demand and penalty were therefore sustained. Denial of cross-examination of panch witnesses did not invalidate the adjudication because attempts were made to secure their attendance, counsel agreed to proceed, and no prejudice was established. Mutually corroborative seizure records, acknowledgments, transport material and admissions can sustain an excise demand despite retractions. en-us Fri, 26 Oct 2018 00:00:00 +0530 Tue, 30 Oct 2018 10:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369501 Clandestine removal of bare copper wire was supported by seized loose records, customer and transporter material, admitted cash transactions, and repeated admissions by the assessee and recipient concern. VAT documents reflected only accounted removals and did not rebut the contemporaneous evidence; subsequent retractions lacked supporting protest material. The duty demand and penalty were therefore sustained. Denial of cross-examination of panch witnesses did not invalidate the adjudication because attempts were made to secure their attendance, counsel agreed to proceed, and no prejudice was established. Mutually corroborative seizure records, acknowledgments, transport material and admissions can sustain an excise demand despite retractions. Case-Laws Central Excise Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369501