https://www.taxtmi.com/caselaws?id=383953 Section 9D of the Central Excise Act does not require cross-examination of company directors whose recorded statements are treated as confessional and made in their capacity as co-noticees or agents of the company; such statements may be relied on without violating natural justice, and compelling cross-examination may raise self-incrimination concerns. By contrast, non-confessional witness statements cannot be excluded from cross-examination at the outset: the adjudicating authority must first ascertain the witnesses' availability and willingness before deciding the request afresh. The legal position thus distinguishes confessional director statements from ordinary witness evidence and requires a case-specific inquiry for the latter. en-us Thu, 01 Aug 2019 00:00:00 +0530 Mon, 06 Jan 2020 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383953 Section 9D of the Central Excise Act does not require cross-examination of company directors whose recorded statements are treated as confessional and made in their capacity as co-noticees or agents of the company; such statements may be relied on without violating natural justice, and compelling cross-examination may raise self-incrimination concerns. By contrast, non-confessional witness statements cannot be excluded from cross-examination at the outset: the adjudicating authority must first ascertain the witnesses' availability and willingness before deciding the request afresh. The legal position thus distinguishes confessional director statements from ordinary witness evidence and requires a case-specific inquiry for the latter. Case-Laws Customs Thu, 01 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383953