https://www.taxtmi.com/caselaws?id=329555 Adjudication under the Central Excise Act cannot rest on third-party statements or undisclosed material unless the statutory safeguards for evidentiary use are followed. The text states that non-relied upon documents were supplied only after the final hearing, effective personal hearing was not granted after disclosure, cross-examination of relied-upon witnesses was denied, and the procedure under section 9D was not complied with. In that setting, the impugned order was set aside because it violated natural justice and treated statements as evidence without first testing their admissibility in the prescribed manner. en-us Fri, 29 Apr 2016 00:00:00 +0530 Tue, 15 Nov 2016 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329555 Adjudication under the Central Excise Act cannot rest on third-party statements or undisclosed material unless the statutory safeguards for evidentiary use are followed. The text states that non-relied upon documents were supplied only after the final hearing, effective personal hearing was not granted after disclosure, cross-examination of relied-upon witnesses was denied, and the procedure under section 9D was not complied with. In that setting, the impugned order was set aside because it violated natural justice and treated statements as evidence without first testing their admissibility in the prescribed manner. Case-Laws Central Excise Fri, 29 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329555