https://www.taxtmi.com/highlights?id=62485 Clandestine removal - Jurisdiction - The statement of the Managing Director recorded under Section 14 of the Act of 1944 could be relied upon and treated as a relevant piece of material while issuing the show-cause notice to the Managing Director as well as the appellant company and the same could be relied upon without calling upon the Managing Director to again depose as a witness before the adjudicating authority in terms of Section 9D (1) (b) read with Section 9D (2) of the Act of 1944. - HC en-us Thu, 17 Mar 2022 10:43:31 +0530 Thu, 17 Mar 2022 10:43:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62485 Clandestine removal - Jurisdiction - The statement of the Managing Director recorded under Section 14 of the Act of 1944 could be relied upon and treated as a relevant piece of material while issuing the show-cause notice to the Managing Director as well as the appellant company and the same could be relied upon without calling upon the Managing Director to again depose as a witness before the adjudicating authority in terms of Section 9D (1) (b) read with Section 9D (2) of the Act of 1944. - HC Highlights Central Excise Thu, 17 Mar 2022 10:43:31 +0530 https://www.taxtmi.com/highlights?id=62485