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of <h1>Section 9D: Using Statements in Excise Cases When Witness Unavailable or Justice Requires.</h1> Section 9D of the Central Excise Act, 1944, addresses the relevancy of statements made by individuals before a Central Excise Officer of a gazetted rank during inquiries or proceedings. Such statements can be used as evidence in prosecutions under the Act if the person who made the statement is unavailable due to reasons like death, incapacity, or being kept away by the adverse party. Additionally, if the individual is a witness in court, the statement may be admitted if deemed necessary for justice. These provisions also apply to non-court proceedings under the Act.
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