https://www.taxtmi.com/caselaws?id=258931 The Tribunal set aside the order confirming duty demand and penalties against the appellant company for clandestine removal of goods without duty payment. The Delhi High Court emphasized the necessity of adhering to Section 9D of the Central Excise Act, requiring specific conditions for admitting statements without cross-examination. The Tribunal acknowledged the violation of natural justice principles by denying cross-examination and remanded the matter for re-examination, emphasizing the right to cross-examine witnesses. The Commissioner was directed to conduct de novo adjudication, ensuring compliance with procedural requirements and principles of natural justice. en-us Wed, 04 Mar 2015 00:00:00 +0530 Tue, 09 Feb 2016 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258931 The Tribunal set aside the order confirming duty demand and penalties against the appellant company for clandestine removal of goods without duty payment. The Delhi High Court emphasized the necessity of adhering to Section 9D of the Central Excise Act, requiring specific conditions for admitting statements without cross-examination. The Tribunal acknowledged the violation of natural justice principles by denying cross-examination and remanded the matter for re-examination, emphasizing the right to cross-examine witnesses. The Commissioner was directed to conduct de novo adjudication, ensuring compliance with procedural requirements and principles of natural justice. Case-Laws Central Excise Wed, 04 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258931