https://www.taxtmi.com/caselaws?id=764362 HC held Section 9D(1)(a) of the Excise Act inapplicable in the case and is narrowly confined to necessity situations. Statements recorded by excise officers during investigation cannot be used against the assessee unless the witnesses and incriminating material are produced in adjudication and the assessee is permitted cross-examination under Section 9D(1)(b). The Tribunal cannot rely on or ignore binding admissions recorded behind the assessee's back without affording the opportunity of cross-examination. Appeal dismissed. en-us Tue, 22 Oct 2024 00:00:00 +0530 Sat, 01 Nov 2025 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764362 HC held Section 9D(1)(a) of the Excise Act inapplicable in the case and is narrowly confined to necessity situations. Statements recorded by excise officers during investigation cannot be used against the assessee unless the witnesses and incriminating material are produced in adjudication and the assessee is permitted cross-examination under Section 9D(1)(b). The Tribunal cannot rely on or ignore binding admissions recorded behind the assessee's back without affording the opportunity of cross-examination. Appeal dismissed. Case-Laws Central Excise Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764362