https://www.taxtmi.com/highlights?id=90005 CESTAT upheld clandestine removal charges against appellant based on computerized records and documents retrieved during surprise inspection, rejecting defense arguments regarding lack of cash recovery or excess consumption evidence. The tribunal found Director's self-inculpating statement regarding cash payments for clandestinely cleared goods admissible, noting absence of formal retraction despite appellant's general contestation. Evidentiary value of recovered chits indicating pending payments was maintained despite no statement from employee possessing them, as Director initially admitted their significance. Under Section 58 of Indian Evidence Act, admitted facts require no proof, making deemed retraction argument irrational. CESTAT con..... en-us Wed, 02 Jul 2025 08:42:35 +0530 Wed, 02 Jul 2025 08:42:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=90005 CESTAT upheld clandestine removal charges against appellant based on computerized records and documents retrieved during surprise inspection, rejecting defense arguments regarding lack of cash recovery or excess consumption evidence. The tribunal found Director's self-inculpating statement regarding cash payments for clandestinely cleared goods admissible, noting absence of formal retraction despite appellant's general contestation. Evidentiary value of recovered chits indicating pending payments was maintained despite no statement from employee possessing them, as Director initially admitted their significance. Under Section 58 of Indian Evidence Act, admitted facts require no proof, making deemed retraction argument irrational. CESTAT con..... Highlights Central Excise Wed, 02 Jul 2025 08:42:35 +0530 https://www.taxtmi.com/highlights?id=90005