https://www.taxtmi.com/caselaws?id=419280 Statements recorded by Central Excise officers cannot be relied upon as proof of clandestine manufacture or removal unless the requirements of Section 9D of the Central Excise Act, 1944 are satisfied. Where the declarant does not fall within the statutory exceptions, the authority must examine the declarant as a witness, pass a reasoned order on admissibility, and only then consider cross-examination. As that procedure had not been followed, the adjudication could not stand and the matter was remanded for fresh decision after compliance with Section 9D and natural justice. en-us Wed, 08 Dec 2021 00:00:00 +0530 Tue, 08 Mar 2022 08:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419280 Statements recorded by Central Excise officers cannot be relied upon as proof of clandestine manufacture or removal unless the requirements of Section 9D of the Central Excise Act, 1944 are satisfied. Where the declarant does not fall within the statutory exceptions, the authority must examine the declarant as a witness, pass a reasoned order on admissibility, and only then consider cross-examination. As that procedure had not been followed, the adjudication could not stand and the matter was remanded for fresh decision after compliance with Section 9D and natural justice. Case-Laws Central Excise Wed, 08 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419280