Court Allows Adherence to Section 9D of Central Excise Act for Admitting Statements in Clandestine Goods Case.

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....Clandestine manufacture and removal - relevancy of statements u/s 9D in the Central Excise Act, 1944 - Both sides agreed that the procedure under section 9D has not been followed with respect to the statements. The Commissioner should be given an opportunity to follow the procedure under section 9D and come to the conclusion as to which of the statements relied upon in the show cause notice should be admitted in evidence and thereafter decided the matter. - AT....