Duty Demand Violated Section 9D by Relying on Unadmitted Statements; Case Remanded for Further Review.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Demand of duty based on statement recorded u/s 14 of the Central Excise Act, 1944 - flagrant violation of Section 9D by relying upon statements without admitting them in evidence by following the prescribed procedure contained therein - Matter remanded back - HC....