2012 (10) TMI 585

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..... 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 clea .....

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..... , the maximum number of adjournment that can be allowed is only three and this is the fourth time the matter is coming up for hearing. 2. Heard the learned A.R. 3. In this case, the factory of the appellant was visited on 14-3-2003 and packing slips were recovered wherein short name of the party, lot no., quantity etc. were available. The Director, who was present, admitted that the goods ment .....

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..... have submitted that they wanted to prove by cross-examination that statements were recorded by coercion and threats and were not voluntary. It is surprising that there is 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. Another fact is to be noted is that the cross-examination of Panc .....

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