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2012 (10) TMI 585 - CESTAT, AHMEDABADCross objection - cross examination of the Director and Despatch Clerk was not allowed by the lower authorities and they have submitted that they wanted to prove by cross-examination that statements were recorded by coercion and threats and were not voluntary – Held that:- No retraction made by both the persons and no affidavit has been placed and, therefore, it cannot be said that denial of cross-examination was unfair in this case - When the department is able to make out a case for clandestine removal based on documents, there is no case for cross-examination of the Director and Despatch Clerk sought by the assessee and this is a clear case of clandestine removal, which they have failed to disprove.
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