https://www.taxtmi.com/caselaws?id=790755 Denial of cross-examination of material witnesses whose statements formed the basis of a demand renders the adjudication unsustainable where the Revenue relies on those statements to prove its case. The adjudicating authority must comply with the safeguards under Section 9D of the Central Excise Act, 1944 before using such statements against the assessee. Failure to grant cross-examination in these circumstances violates natural justice. The impugned orders were therefore set aside and the matter remanded for fresh adjudication after permitting cross-examination and following Section 9D. en-us Wed, 29 Apr 2026 00:00:00 +0530 Wed, 29 Apr 2026 15:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790755 Denial of cross-examination of material witnesses whose statements formed the basis of a demand renders the adjudication unsustainable where the Revenue relies on those statements to prove its case. The adjudicating authority must comply with the safeguards under Section 9D of the Central Excise Act, 1944 before using such statements against the assessee. Failure to grant cross-examination in these circumstances violates natural justice. The impugned orders were therefore set aside and the matter remanded for fresh adjudication after permitting cross-examination and following Section 9D. Case-Laws Central Excise Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790755