https://www.taxtmi.com/caselaws?id=52768 Unretracted admissions by a proprietor, supported by excess stock, delivery challans and subsequent duty payment, were treated as sufficient to establish that the fabrics were non-duty paid. The Commissioner (Appeals) was found to have erred in doubting the voluntariness of those statements and in discarding them despite the surrounding circumstances. On that basis, duty demand, confiscation and penalty were restored because the proprietor's conduct showed active participation in evasion, even though the actual processor was not independently traced. en-us Mon, 12 Jan 2004 00:00:00 +0530 Thu, 27 Jun 2024 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52768 Unretracted admissions by a proprietor, supported by excess stock, delivery challans and subsequent duty payment, were treated as sufficient to establish that the fabrics were non-duty paid. The Commissioner (Appeals) was found to have erred in doubting the voluntariness of those statements and in discarding them despite the surrounding circumstances. On that basis, duty demand, confiscation and penalty were restored because the proprietor's conduct showed active participation in evasion, even though the actual processor was not independently traced. Case-Laws Central Excise Mon, 12 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52768