https://www.taxtmi.com/caselaws?id=762640 Cross-examination of material witnesses is ordinarily required where adjudication relies on third-party statements, unless statutory exceptions apply. Section 9D of the Central Excise Act governs the admissibility and use of those statements in adjudication proceedings. Denial of cross-examination without following that procedure breaches natural justice and undermines the adjudication. The demand and penalty were set aside, and the matter was remanded for fresh adjudication after permitting cross-examination of material witnesses and complying with Section 9D. en-us Fri, 29 Nov 2024 00:00:00 +0530 Wed, 04 Dec 2024 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762640 Cross-examination of material witnesses is ordinarily required where adjudication relies on third-party statements, unless statutory exceptions apply. Section 9D of the Central Excise Act governs the admissibility and use of those statements in adjudication proceedings. Denial of cross-examination without following that procedure breaches natural justice and undermines the adjudication. The demand and penalty were set aside, and the matter was remanded for fresh adjudication after permitting cross-examination of material witnesses and complying with Section 9D. Case-Laws Central Excise Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762640