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    <title>2017 (10) TMI 431 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal set aside the impugned order confirming the demand and penalties against M/s.Shiv Shakti Earth Movers, finding the demands unsustainable due to procedural discrepancies. It emphasized the importance of cross-examination rights under Section 9D of the Central Excise Act and proper consideration of evidence. The matter was remanded to the adjudicating authority for compliance with procedural requirements and thorough examination of all issues in accordance with the law, highlighting the necessity of following legal procedures in adjudication proceedings.</description>
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