https://www.taxtmi.com/caselaws?id=265097 Where an excise demand rests on recorded statements, Section 9D of the Central Excise Act requires the statutory conditions for treating those statements as evidence to be satisfied before reliance can be placed on them. If the exceptional circumstances in Section 9D are not shown, the deponents must be examined and cross-examination afforded. The text also notes that a cryptic order which does not properly deal with the documentary evidence and denies cross-examination can cause prejudice and justify de novo reconsideration after hearing the parties in accordance with law. en-us Mon, 27 Jul 2015 00:00:00 +0530 Thu, 01 Oct 2015 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265097 Where an excise demand rests on recorded statements, Section 9D of the Central Excise Act requires the statutory conditions for treating those statements as evidence to be satisfied before reliance can be placed on them. If the exceptional circumstances in Section 9D are not shown, the deponents must be examined and cross-examination afforded. The text also notes that a cryptic order which does not properly deal with the documentary evidence and denies cross-examination can cause prejudice and justify de novo reconsideration after hearing the parties in accordance with law. Case-Laws Central Excise Mon, 27 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265097