https://www.taxtmi.com/caselaws?id=750987 Where a demand is founded materially on seized documents and witness statements, section 9D must be complied with before those statements can be used as evidence. The article notes that retracted or disputed statements supporting alleged clandestine removal cannot sustain adjudication unless the relied-upon witnesses are examined and offered for cross-examination in the prescribed manner. Failure to follow that statutory procedure renders reliance on such statements procedurally unfair, and the matter is to be sent back for fresh adjudication with proper witness examination before any final decision is taken. en-us Wed, 03 Apr 2024 00:00:00 +0530 Fri, 05 Apr 2024 09:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750987 Where a demand is founded materially on seized documents and witness statements, section 9D must be complied with before those statements can be used as evidence. The article notes that retracted or disputed statements supporting alleged clandestine removal cannot sustain adjudication unless the relied-upon witnesses are examined and offered for cross-examination in the prescribed manner. Failure to follow that statutory procedure renders reliance on such statements procedurally unfair, and the matter is to be sent back for fresh adjudication with proper witness examination before any final decision is taken. Case-Laws Central Excise Wed, 03 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750987