https://www.taxtmi.com/caselaws?id=750987 Witness statements materially supporting an allegation of clandestine removal require compliance with the evidentiary procedure under section 9D when they are retracted or disputed. Collection books and investigation statements could not alone sustain the demand without examination-in-chief and cross-examination of relied-upon witnesses. Denial of those opportunities rendered the adjudication procedurally unfair. The impugned order was set aside and the dispute was remanded for de novo adjudication, requiring witness examination and cross-examination before a fresh decision. 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 Witness statements materially supporting an allegation of clandestine removal require compliance with the evidentiary procedure under section 9D when they are retracted or disputed. Collection books and investigation statements could not alone sustain the demand without examination-in-chief and cross-examination of relied-upon witnesses. Denial of those opportunities rendered the adjudication procedurally unfair. The impugned order was set aside and the dispute was remanded for de novo adjudication, requiring witness examination and cross-examination before a fresh decision. Case-Laws Central Excise Wed, 03 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750987