https://www.taxtmi.com/caselaws?id=53884 Clandestine removal of processed fabrics can be proved by a coherent chain of admissions, recovered incriminating documents, stock discrepancies, unaccounted goods, and surrounding circumstances, even without direct proof of every link. Here, statements of the managing director, accountant, and dealers, together with duplicate invoices, kutcha slips, intercepted goods, and excess stock from dealers' premises, supported the department's case. Belated retractions did not displace the corroborated evidence, and denial of cross-examination did not by itself vitiate the proceedings where the material was otherwise reliable. On that basis, duty demand and penalties were held sustainable. en-us Tue, 08 Mar 2005 00:00:00 +0530 Mon, 22 Sep 2025 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53884 Clandestine removal of processed fabrics can be proved by a coherent chain of admissions, recovered incriminating documents, stock discrepancies, unaccounted goods, and surrounding circumstances, even without direct proof of every link. Here, statements of the managing director, accountant, and dealers, together with duplicate invoices, kutcha slips, intercepted goods, and excess stock from dealers' premises, supported the department's case. Belated retractions did not displace the corroborated evidence, and denial of cross-examination did not by itself vitiate the proceedings where the material was otherwise reliable. On that basis, duty demand and penalties were held sustainable. Case-Laws Central Excise Tue, 08 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53884