2006 (7) TMI 687

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..... The Commissioner of Central Excise has confirmed the duty demand of ₹ 35,62,704/- on finished fabrics admeasuring 9,89,640 linear meters on the ground that this has been manufactured and clandestinely cleared without accountal in statutory record and without payment of duty, together with interest, and he has also ordered confiscation of 1198.4 linear meters of processed fabrics, with an op .....

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..... the details contained therein have been clearly explained by the proprietor and others in their statements. 4. It is, further, noted that part duty was also paid by the appellants. The plea of the proprietor that his statement was recorded under threat and coercion and that he retracted his statement at the earliest opportunity has also been dealt with by the Commissioner, who has noted that th .....

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