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2008 (8) TMI 266 - CESTAT MUMBAI
Clandestine removal - Demand confirmed on basis of confessional statement of director that cash transactions were not entered in the books of account – held that retraction of such confessional statement not affects its evidential value - held that the confessional statement can be relied upon for the purpose of establishing an offence, unless evidence shows that it was obtained under threat, duress, coercion etc. – therefore, demand is justified