https://www.taxtmi.com/caselaws?id=329247 Statements recorded during Central Excise investigation are not automatically admissible in adjudication. Section 9D requires the adjudicating authority, where the maker is available, to first examine that person as a witness, record a reasoned basis for admitting the statement, and then consider cross-examination if sought. Statements recorded behind the assessee's back cannot be relied on as relevant evidence unless this mandatory procedure is followed. The rule is reinforced by natural justice and the general principles governing admissibility of evidence. Revenue cannot straightaway use such statements in adjudication; the authority must proceed in accordance with Section 9D and permit cross-examination where required. 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 Statements recorded during Central Excise investigation are not automatically admissible in adjudication. Section 9D requires the adjudicating authority, where the maker is available, to first examine that person as a witness, record a reasoned basis for admitting the statement, and then consider cross-examination if sought. Statements recorded behind the assessee's back cannot be relied on as relevant evidence unless this mandatory procedure is followed. The rule is reinforced by natural justice and the general principles governing admissibility of evidence. Revenue cannot straightaway use such statements in adjudication; the authority must proceed in accordance with Section 9D and permit cross-examination where required. Case-Laws Central Excise Tue, 21 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329247