https://www.taxtmi.com/caselaws?id=375308 The Tribunal set aside the order confirming demand and penalties against the appellant for alleged central excise duty evasion. The Department's appeal was dismissed as the appellant's procedural lapse did not justify denying the benefit of Notification No. 6/2002-CE. The Tribunal emphasized the necessity of cross-examining witnesses under Section 9D of the Central Excise Act, 1944, and held that statements without cross-examination were inadmissible. The appellant's appeals were allowed, and the Department's appeal was rejected, with the decision announced on 08/02/2019. en-us Fri, 08 Feb 2019 00:00:00 +0530 Mon, 18 Feb 2019 06:33:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375308 The Tribunal set aside the order confirming demand and penalties against the appellant for alleged central excise duty evasion. The Department's appeal was dismissed as the appellant's procedural lapse did not justify denying the benefit of Notification No. 6/2002-CE. The Tribunal emphasized the necessity of cross-examining witnesses under Section 9D of the Central Excise Act, 1944, and held that statements without cross-examination were inadmissible. The appellant's appeals were allowed, and the Department's appeal was rejected, with the decision announced on 08/02/2019. Case-Laws Central Excise Fri, 08 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375308