The HC held that u/s 9D(1)(a) of the Excise Act, statements...

The HC held that u/s 9D(1)(a) of the Excise Act, statements recorded by the Gazetted Central Excise Officer during investigation cannot be used against the assessee unless the witnesses are produced for cross-examination during adjudication proceedings, as per Section 9D(1)(b). The incriminating material/statements recorded behind the assessee's back cannot be used against them without allowing cross-examination. The appeal was dismissed.