2019 (4) TMI 1875

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....T HYDERABAD - TMI<br>CESTAT HYDERABAD - AT<br>Dated:- 12-4-2019<br>Excise Appeal No 731 of 2008, 732 of 2008, 733 of 2008, 734 of 2008, 735 of 2008, 736 of 2008 - A/30529-30534/2019<br>Central Excise<br>HON'BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) AND HON'BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri B. Venugopal, Advocate for the Assessee. Shri AVLN Chary, Superintendent for the Respondent.....

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....aiming the benefit of Notification No. 53/97-CUS dated 03.06.1997. After recording the statements of various persons during investigation a show cause notice dated 08.01.2008 was issued proposing recovery of duty under Section 11A(1) of Central Excise Act, 1944 amounting to Rs. 4,83,83,890/- along with interest under Section 11AB. It was also proposed to impose a penalty of equal amount under Sect....

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....n which was not done in this case. He would submit that Hon'ble High Court of Punjab & Haryana in the case of Jindal Drugs Private Ltd., [2016 (340) ELT 67 (P&H)] held that Section 9D has to be followed if any statement recorded by the Central Excise Officers has to be relied upon. 4. Learned DR, on the other hand submits that the appellant had sought cross examinations of various persons some of....