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TMI Blog2018 (2) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... s due to violation of principles of natural justice and accordingly set aside. The matter has to go back to the Original Authority for a fresh decision after complying the provision of Section 9D and other related regulations before adjudication - appeal allowed by way of remand. - Excise Appeals No.50182-50186, 50192-50195 of 2016 - A/50058-50066/2018-EX[DB] - Dated:- 4-1-2018 - Shri Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) S/Shri Naveen Mullick, V.K. Gupta, Advocates - for the appellants Shri S.K. Bansal, Authorized Representative (DR) for the Respondent. ORDER Per: B. Ravichandran These 9 appeals are against common impugned order dated 06/11/2015 of Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fferent appellants at the outset submitted that the proceedings before the lower authorities are vitiated by the violation of principles of natural justice. Their plea is that the case heavily relied on various statements given by the concerned persons dealing with the excisable goods. These statements and their contends have been adversely inferred by lower authorities. In terms of Section 9D of the Central Excise Act, 1944 these statements should have been first taken up for admissibility and thereafter in case of request by the affected party allowed for cross-examination, by the Adjudicating Authority. The learned Counsel pleaded that in the absence of such opportunity and non-adherence of the procedure in terms of Section 9D has affect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 14 has to be admitted by the Original Authority and thereafter if the affected party request for cross-examination the same has to be dealt with. The cross-examination in case could not be conducted, the reason for the same as mentioned in Section 9D itself has to be recorded. The provision of Section 9D are as below :- SECTION 9D. Relevancy of statements under certain circumstances. - (1) A statement made and signed by a person before any Central Excise Officer of a gazetted rank during the course of any inquiry or proceeding under this Act shall be relevant, for the purpose of proving, in any prosecution for an offence under this Act, the truth of the facts which it contains, - (a) when the person who made the statemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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