https://www.taxtmi.com/caselaws?id=346153 The case involved allegations of clandestine removal against the appellants based on third-party records and statements without witness cross-examination. The Member (Judicial) found that relying solely on third-party evidence was insufficient to establish the charges. Emphasizing the mandatory requirement of cross-examining witnesses under Section 9D of the Central Excise Act, the matter was remanded for a fresh order with proper cross-examination to ensure a fair opportunity for the appellants. en-us Tue, 23 May 2017 00:00:00 +0530 Tue, 22 Aug 2017 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346153 The case involved allegations of clandestine removal against the appellants based on third-party records and statements without witness cross-examination. The Member (Judicial) found that relying solely on third-party evidence was insufficient to establish the charges. Emphasizing the mandatory requirement of cross-examining witnesses under Section 9D of the Central Excise Act, the matter was remanded for a fresh order with proper cross-examination to ensure a fair opportunity for the appellants. Case-Laws Central Excise Tue, 23 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346153