https://www.taxtmi.com/caselaws?id=761411 Statements recorded during investigation cannot be relied upon to sustain a demand unless the procedure under Section 9D of the Central Excise Act, 1944 is followed, including making the witnesses available for cross-examination where their statements form the basis of the case. Denial of cross-examination in such circumstances constitutes a serious procedural defect and violates principles of natural justice. On that basis, the adjudication was held unsustainable and the matter was remanded for fresh decision after granting cross-examination and complying with Section 9D. en-us Thu, 07 Nov 2024 00:00:00 +0530 Fri, 08 Nov 2024 16:36:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761411 Statements recorded during investigation cannot be relied upon to sustain a demand unless the procedure under Section 9D of the Central Excise Act, 1944 is followed, including making the witnesses available for cross-examination where their statements form the basis of the case. Denial of cross-examination in such circumstances constitutes a serious procedural defect and violates principles of natural justice. On that basis, the adjudication was held unsustainable and the matter was remanded for fresh decision after granting cross-examination and complying with Section 9D. Case-Laws Central Excise Thu, 07 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761411