Cross-examination under Section 9D of the Central Excise Act remains in issue after remand

Cross-examination was in issue because the adjudicating authority was asked to consider the effect of an earlier remand order and the applicability of Section 9D of the Central Excise Act, 1944. The matter concerned whether cross-examination had to be granted before proceeding further. Notice was issued, returnable on 24 January 2024.

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Issues: Whether the adjudicating authority was required to grant cross-examination in view of the earlier remand order and the applicability of Section 9D of the Central Excise Act, 1944.

Outcome: Notice issued, returnable on 24 January 2024.

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