https://www.taxtmi.com/highlights?id=71983 Clandestine removal - reliance on statement of the workers/ employees - Any statement recorded under Section 14 of the Central Excise Act could be admitted in evidence only after the process of examination and cross examination is completed under Section 9D. For undertaking this exercise, it is not necessary that a person should have retracted from his statement. If the argument of the Adjudicating Authority is accepted, then the provisions of Section 9D would become otiose. This cannot be the intention of the legislature. - AT en-us Thu, 14 Sep 2023 08:57:41 +0530 Thu, 14 Sep 2023 08:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71983 Clandestine removal - reliance on statement of the workers/ employees - Any statement recorded under Section 14 of the Central Excise Act could be admitted in evidence only after the process of examination and cross examination is completed under Section 9D. For undertaking this exercise, it is not necessary that a person should have retracted from his statement. If the argument of the Adjudicating Authority is accepted, then the provisions of Section 9D would become otiose. This cannot be the intention of the legislature. - AT Highlights Central Excise Thu, 14 Sep 2023 08:57:41 +0530 https://www.taxtmi.com/highlights?id=71983