https://www.taxtmi.com/caselaws?id=329247 The HC held that reliance on statements recorded under Section 14 of the Central Excise Act without admitting them as evidence per Section 9D(1)(b) violates natural justice and statutory procedure. The adjudicating authority must summon the declarant, examine them as a witness, and admit the statement in evidence before using it substantively, except where handicaps under Section 9D(1)(a) apply. Denial of cross-examination of witnesses was found improper. The case was remanded for fresh adjudication following proper procedure and adherence to Section 9D and principles of natural justice. en-us Tue, 21 Jun 2016 00:00:00 +0530 Wed, 23 Jul 2025 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329247 The HC held that reliance on statements recorded under Section 14 of the Central Excise Act without admitting them as evidence per Section 9D(1)(b) violates natural justice and statutory procedure. The adjudicating authority must summon the declarant, examine them as a witness, and admit the statement in evidence before using it substantively, except where handicaps under Section 9D(1)(a) apply. Denial of cross-examination of witnesses was found improper. The case was remanded for fresh adjudication following proper procedure and adherence to Section 9D and principles of natural justice. Case-Laws Central Excise Tue, 21 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329247