https://www.taxtmi.com/caselaws?id=762640 Where Revenue relies on third-party statements in adjudication, the maker of the statement must ordinarily be examined and the assessee must be allowed cross-examination unless the statutory exceptions apply. The article notes that Section 9D of the Central Excise Act, 1944 governs the admissibility and use of such statements, and denial of cross-examination in these circumstances violates natural justice. On that basis, the adjudication was held to be vitiated, the impugned order was set aside, and the matter was remanded for fresh decision after complying with Section 9D and granting cross-examination of the material witnesses. 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 Where Revenue relies on third-party statements in adjudication, the maker of the statement must ordinarily be examined and the assessee must be allowed cross-examination unless the statutory exceptions apply. The article notes that Section 9D of the Central Excise Act, 1944 governs the admissibility and use of such statements, and denial of cross-examination in these circumstances violates natural justice. On that basis, the adjudication was held to be vitiated, the impugned order was set aside, and the matter was remanded for fresh decision after complying with Section 9D and granting cross-examination of the material witnesses. Case-Laws Central Excise Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762640