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2016 (10) TMI 947 - AT - Central ExciseClandestine removal of goods - 96 MT of MS bars - clearance from factory not recorded in daily stock account register - reliance on statement - Held that: - the decision in the case of Central Excise, Mumbai Vs. M/s. Kalvert Foods India Pvt. Ltd. [2011 (8) TMI 24 - SUPREME COURT OF INDIA] relied upon where it was held that the statement recorded by the Central Excise Officer can be relied upon. The statement of Shri Todarmal G. Mundada, partner of the appellants, admitting the clandestine clearance of 96 MT have never been retracted. Cross examination of witness cannot be claimed as a right and would depend on case to case basis. Nothing new will emerge in the cross examination when all facts are accepted and are on record. It is well settled position in law that what has been admitted need not be proved. In fact, the appellants have immediately deposited full duty on being pointed out that the invoices for impugned clearances were not in their record. Under the facts and circumstances for the case, there is no doubt that the appellants had cleared these consignments in a clandestine manner without the cover of invoices and without paying the central excise duty - appeal dismissed - decided against appellant.
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