https://www.taxtmi.com/caselaws?id=54808 Corroborated seized records, statements and recovered stock were treated as sufficient to support clandestine manufacture and removal, justifying denial of SSI exemption and duty demand. The same material also supported invocation of the extended limitation period, and the adjudication was not held vitiated for want of cross-examination because the findings rested on independent documentary evidence. At the same time, evidence of duty-paid inputs required allowance of Modvat credit, so the duty computation had to be recomputed on that basis, with consequential impact on penalties linked to the revised duty figure. Confiscation, redemption fine and interest were otherwise sustained. en-us Wed, 30 Nov 2005 00:00:00 +0530 Wed, 03 Apr 2024 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54808 Corroborated seized records, statements and recovered stock were treated as sufficient to support clandestine manufacture and removal, justifying denial of SSI exemption and duty demand. The same material also supported invocation of the extended limitation period, and the adjudication was not held vitiated for want of cross-examination because the findings rested on independent documentary evidence. At the same time, evidence of duty-paid inputs required allowance of Modvat credit, so the duty computation had to be recomputed on that basis, with consequential impact on penalties linked to the revised duty figure. Confiscation, redemption fine and interest were otherwise sustained. Case-Laws Central Excise Wed, 30 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54808