https://www.taxtmi.com/caselaws?id=768262 Statements recorded during inquiry cannot be used against an assessee unless the statutory procedure for admissibility is followed and the assessee is given an effective opportunity to cross-examine the witnesses. Denial of cross-examination, where the Revenue relies on those statements to sustain the demand, constitutes a serious procedural defect and violates natural justice. The Tribunal applied Section 9D of the Central Excise Act, 1944 and the settled line of authority to hold that non-compliance vitiates the adjudication. The impugned order was set aside and the matter remanded for fresh decision after granting cross-examination and following the prescribed procedure. en-us Tue, 01 Apr 2025 00:00:00 +0530 Fri, 04 Apr 2025 07:15:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768262 Statements recorded during inquiry cannot be used against an assessee unless the statutory procedure for admissibility is followed and the assessee is given an effective opportunity to cross-examine the witnesses. Denial of cross-examination, where the Revenue relies on those statements to sustain the demand, constitutes a serious procedural defect and violates natural justice. The Tribunal applied Section 9D of the Central Excise Act, 1944 and the settled line of authority to hold that non-compliance vitiates the adjudication. The impugned order was set aside and the matter remanded for fresh decision after granting cross-examination and following the prescribed procedure. Case-Laws Central Excise Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768262