Adjudicating Authority Must Examine Witnesses Before Using Statements in Central Excise Cases u/s 9D.

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....Clandestine removal - cross-examination of persons whose statements were relied upon - As per Section 9D, the provisions are clear that, before relying on the statement of witness, it is essential on the part of the Adjudicating Authority to first examine the witness and then only such statement can be relied upon.....