https://www.taxtmi.com/caselaws?id=343999 The Tribunal emphasized the importance of adhering to legal procedures outlined in Section 9D of the Central Excise Act, 1944 when relying on witness statements in adjudication proceedings. It ruled in favor of the appellant, setting aside the communication from the Adjudicating Authority and directing strict compliance with Section 9D and legal principles established by the Hon'ble Punjab & Haryana High Court. The decision underscored the necessity of following proper legal procedures in adjudication, ensuring that the Adjudicating Authority does not bypass statutory requirements. en-us Thu, 01 Jun 2017 00:00:00 +0530 Mon, 10 Jul 2017 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343999 The Tribunal emphasized the importance of adhering to legal procedures outlined in Section 9D of the Central Excise Act, 1944 when relying on witness statements in adjudication proceedings. It ruled in favor of the appellant, setting aside the communication from the Adjudicating Authority and directing strict compliance with Section 9D and legal principles established by the Hon'ble Punjab & Haryana High Court. The decision underscored the necessity of following proper legal procedures in adjudication, ensuring that the Adjudicating Authority does not bypass statutory requirements. Case-Laws Central Excise Thu, 01 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343999