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    <title>2017 (11) TMI 757 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI set aside the impugned order due to violations of natural justice principles, including the discontinuation of cross-examination by a new Commissioner and failure to provide all seized documents to the appellants. The Tribunal emphasized the strict adherence to Section 9D of the Central Excise Act, 1944 in adjudication proceedings, requiring a fair and lawful process. The matter was remanded for a fresh decision, stressing the importance of following legal provisions to ensure a just outcome.</description>
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      <description>The Appellate Tribunal CESTAT NEW DELHI set aside the impugned order due to violations of natural justice principles, including the discontinuation of cross-examination by a new Commissioner and failure to provide all seized documents to the appellants. The Tribunal emphasized the strict adherence to Section 9D of the Central Excise Act, 1944 in adjudication proceedings, requiring a fair and lawful process. The matter was remanded for a fresh decision, stressing the importance of following legal provisions to ensure a just outcome.</description>
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