https://www.taxtmi.com/caselaws?id=467460 Denial of cross-examination under Section 9D was upheld where relied-upon statements were un-retracted and independently corroborated by seizures, documents, energy consumption and employment/rental records, such that no prejudice arose to the appellant; outcome adverse to appellant. Documentary and circumstantial evidence linking management and operations justified fastening liability on the appellant despite resignation and the former director's death; outcome adverse to appellant. Review of payments and roles of other directors/persons showed the adjudicator and appellate body considered confessional statements and corroborative material, and no omission or error was established; outcome adverse to appellant. Impugned orders are therefore upheld. en-us Thu, 15 Jan 2026 00:00:00 +0530 Thu, 19 Mar 2026 19:02:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467460 Denial of cross-examination under Section 9D was upheld where relied-upon statements were un-retracted and independently corroborated by seizures, documents, energy consumption and employment/rental records, such that no prejudice arose to the appellant; outcome adverse to appellant. Documentary and circumstantial evidence linking management and operations justified fastening liability on the appellant despite resignation and the former director's death; outcome adverse to appellant. Review of payments and roles of other directors/persons showed the adjudicator and appellate body considered confessional statements and corroborative material, and no omission or error was established; outcome adverse to appellant. Impugned orders are therefore upheld. Case-Laws Central Excise Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467460