Non-compliance with Section 9D of Central Excise Act and Section 138B of Customs Act impacts evidence validity in prosecutions.

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....Retraction of statements relied upon - The departmental investigating agencies as well as the Adjudicating Authorities have not yet started observing compliance of mandatory statutory provisions i.e. section 9D of Central Excise Act, 1944 and section 138 B of Customs Act, 1962 without which the statement recorded at the stage of inquiry / investigation will not be relevant for the purpose of proving the truth of requisite facts during prosecution. - AT....