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    <title>Duty Demand Violated Section 9D by Relying on Unadmitted Statements; Case Remanded for Further Review.</title>
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    <description>Demand of duty based on statement recorded u/s 14 of the Central Excise Act, 1944 - flagrant violation of Section 9D by relying upon statements without admitting them in evidence by following the prescribed procedure contained therein - Matter remanded back - HC</description>
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