https://www.taxtmi.com/caselaws?id=331452 The Tribunal allowed the appeal, setting aside the Commissioner's decision and remanding the matter for fresh adjudication. The Principal Commissioner was directed to comply with Section 9D of the Act and follow the procedure outlined by the Punjab & Haryana High Court in Ambika International, which includes examining witnesses in chief, providing examination records to the appellant, and allowing cross-examination if requested. The appeal was disposed of with directions to the Principal Commissioner to adjudicate the Show Cause Notice following the mandate of Section 9D and the directions in para 33 of the Ambika International judgment. en-us Thu, 23 Jun 2016 00:00:00 +0530 Tue, 23 Aug 2016 16:09:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331452 The Tribunal allowed the appeal, setting aside the Commissioner's decision and remanding the matter for fresh adjudication. The Principal Commissioner was directed to comply with Section 9D of the Act and follow the procedure outlined by the Punjab & Haryana High Court in Ambika International, which includes examining witnesses in chief, providing examination records to the appellant, and allowing cross-examination if requested. The appeal was disposed of with directions to the Principal Commissioner to adjudicate the Show Cause Notice following the mandate of Section 9D and the directions in para 33 of the Ambika International judgment. Case-Laws Central Excise Thu, 23 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331452