https://www.taxtmi.com/caselaws?id=194089 Section 9D(1) of the Central Excise Act requires the adjudicating authority to follow the prescribed procedure before relying on statements recorded during investigation. Where clause (a) does not apply, the maker must first be examined as a witness before the authority, and the authority must record a reasoned view that admission of the statement serves the interests of justice. The provision is mandatory in adjudication proceedings and is part of natural justice. Statements recorded behind the assessee's back cannot be used to prove their contents unless this procedure is followed, and cross-examination becomes available only after such examination-in-chief. en-us Wed, 22 Jun 2016 00:00:00 +0530 Tue, 29 Aug 2017 09:40:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194089 Section 9D(1) of the Central Excise Act requires the adjudicating authority to follow the prescribed procedure before relying on statements recorded during investigation. Where clause (a) does not apply, the maker must first be examined as a witness before the authority, and the authority must record a reasoned view that admission of the statement serves the interests of justice. The provision is mandatory in adjudication proceedings and is part of natural justice. Statements recorded behind the assessee's back cannot be used to prove their contents unless this procedure is followed, and cross-examination becomes available only after such examination-in-chief. Case-Laws Central Excise Wed, 22 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194089