Appellants' Claims of Coercion in Tax Evasion Case Unsubstantiated; Statements Not Retracted Timely Under Central Excise Laws.

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....Valuation - manufactured goods under-valued - quantification of evasion - nothing has been brought on record by the appellants that the statements have been recorded under duress/coercion. It is not the case of the appellant that the said statements were retracted in reasonable time.....