TaxTMI 
TaxTMI 
Excise Case: Alleged Coercion Leads to Retraction of Statement; Commissioner's Reliance on Retracted Admission Questioned.
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....Clandestine removal - retraction of statements - Admission was withdrawn very next day with the allegations of coercion being exercised upon him while making him sign on statement - the Commissioner is held to have definitely committed an error while still relying upon the statement.....