https://www.taxtmi.com/caselaws?id=790756 Statements recorded during investigation could not be relied upon to sustain the demand and penalty without offering the material witnesses for cross-examination and without following the procedure under Section 9D of the Central Excise Act, 1944. The Tribunal held that denial of the specific request for cross-examination violated the requirements of fairness in quasi-judicial proceedings, and the adjudicating authority was required to comply with Section 9D before using such statements. The impugned orders were therefore set aside and the matter remanded for fresh adjudication after cross-examination and statutory compliance. en-us Wed, 29 Apr 2026 00:00:00 +0530 Thu, 30 Apr 2026 07:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790756 Statements recorded during investigation could not be relied upon to sustain the demand and penalty without offering the material witnesses for cross-examination and without following the procedure under Section 9D of the Central Excise Act, 1944. The Tribunal held that denial of the specific request for cross-examination violated the requirements of fairness in quasi-judicial proceedings, and the adjudicating authority was required to comply with Section 9D before using such statements. The impugned orders were therefore set aside and the matter remanded for fresh adjudication after cross-examination and statutory compliance. Case-Laws Central Excise Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790756