Adjudicating Authority Must Follow Section 9D Procedure Before Using Buyers' Statements in Excise Duty Liability Cases.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Liability of Excise duty - whether the statements of the buyers can be used against the Appellants - it was not open to the Adjudicating Authority to rely upon the said statements without following the mandatory procedure contemplated by Section 9D of the Act.....