https://www.taxtmi.com/caselaws?id=34472 Section 9-D(2) of the Central Excise and Salt Act permits reliance on prior statements in limited exceptional circumstances, including death, unavailability, incapacity, concealment by the adverse party, or undue delay or expense in producing the maker. The provision was treated as reflecting the doctrine of necessity and as pari materia with the evidentiary principle in Section 32 of the Evidence Act. The Court noted that the adjudicating authority must form an objective view on the statutory ground, base the decision on the record, and record reasons. It upheld the provision as constitutional and rejected the challenge that it was arbitrary or ultra vires Article 14. en-us Fri, 28 Aug 2009 00:00:00 +0530 Wed, 03 Sep 2025 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34472 Section 9-D(2) of the Central Excise and Salt Act permits reliance on prior statements in limited exceptional circumstances, including death, unavailability, incapacity, concealment by the adverse party, or undue delay or expense in producing the maker. The provision was treated as reflecting the doctrine of necessity and as pari materia with the evidentiary principle in Section 32 of the Evidence Act. The Court noted that the adjudicating authority must form an objective view on the statutory ground, base the decision on the record, and record reasons. It upheld the provision as constitutional and rejected the challenge that it was arbitrary or ultra vires Article 14. Case-Laws Central Excise Fri, 28 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34472