2007 (1) TMI 565 - HC - Central Excise

Summary

The Gujarat High Court considered the evidential value of a confessional statement by an assessee in confirming demand under Section 11A of the Central Excise Act, 1944. The court also discussed the necessity of catching actual clandestine removal to prove evasion of duty, and the evidential value of non-statutory records seized during preventive checks.