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2017 (9) TMI 690 - AT - Central ExciseClandestine removal - opportunity to cross-examine - evidences - Held that: - the case be decided on the basis of the available evidences without going into the issue of cross-examination of Shri Umesh Modi - Shri Dhiman Partner of the appellant firm in his confessional statement admitted the clandestine removal and also confirmed the transaction recorded in the record of Shri Umesh Modi related to the clandestinely removed goods, they also admitted the payment has been made in cash. The said statement of Shri Dhiman has never been retracted - the goods have been clandestinely cleared by the appellant - appeal dismissed - decided against appellant.
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