https://www.taxtmi.com/caselaws?id=384015 Where adjudication is founded on witness statements recorded during investigation, those statements cannot be used against the assessee unless cross-examination is afforded under Section 9D of the Central Excise Act, 1944. Refusing cross-examination of 17 requested witnesses, while allowing only the chemical examiner, violated natural justice and undermined the adjudication. The impugned order was therefore liable to be set aside, and the matter restored to the adjudicating authority for fresh decision after giving the appellants due opportunity, with all issues kept open. en-us Fri, 02 Aug 2019 00:00:00 +0530 Mon, 16 Mar 2020 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384015 Where adjudication is founded on witness statements recorded during investigation, those statements cannot be used against the assessee unless cross-examination is afforded under Section 9D of the Central Excise Act, 1944. Refusing cross-examination of 17 requested witnesses, while allowing only the chemical examiner, violated natural justice and undermined the adjudication. The impugned order was therefore liable to be set aside, and the matter restored to the adjudicating authority for fresh decision after giving the appellants due opportunity, with all issues kept open. Case-Laws Central Excise Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384015