https://www.taxtmi.com/caselaws?id=419656 Statements recorded under Section 14 of the Central Excise Act are treated as admissible in adjudication if their voluntariness and fairness are satisfied, though one view considers Section 9D inapplicable where the noticee had an opportunity to seek cross-examination. The commentary also examines whether a pre-show-cause deposit or silence on core dispatches amounts to an admission of clandestine removal, and whether diary entries and statements, without further corroboration, can sustain duty demand. It further notes that contemporaneous admissions and corroborative conduct may support the allegation, while the finality of penalty against a managing director may bear on the company's liability. en-us Mon, 14 Mar 2022 00:00:00 +0530 Thu, 17 Mar 2022 08:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419656 Statements recorded under Section 14 of the Central Excise Act are treated as admissible in adjudication if their voluntariness and fairness are satisfied, though one view considers Section 9D inapplicable where the noticee had an opportunity to seek cross-examination. The commentary also examines whether a pre-show-cause deposit or silence on core dispatches amounts to an admission of clandestine removal, and whether diary entries and statements, without further corroboration, can sustain duty demand. It further notes that contemporaneous admissions and corroborative conduct may support the allegation, while the finality of penalty against a managing director may bear on the company's liability. Case-Laws Central Excise Mon, 14 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419656