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TMI Blog2018 (9) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... The admissibility of the Statements made before Central Excise Officers in any proceeding before a court or in any proceedings other than a court is governed by Section 9D of the Central Excise Act. Hon’ble High Court of Punjab & Haryana in the case of Jindal Drugs Pvt. Ltd., [2016 (6) TMI 956 - PUNJAB & HARYANA HIGH COURT] that for any statement made before an Excise Officer to be taken as evidence, we have to follow the above provisions of Rule 9D which has not been done in this case as neither were the persons making the statements examined as required under Section 9D (1)(b) nor was the cross examination allowed - even the statements and other relied upon documents are not available with the Revenue except five of the documents. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se penalties on the appellant assessee and Shri Shafiqur Rehman, Managing Director. The Original Authority confirmed the demands, interest and penalties as proposed. On appeal, the Hon ble CESTAT, Bangalore vide Final Order No. 1937/2006 dt. 20.11.2006, remanded the matter back to the Original Authority for denovo adjudication after giving an opportunity to the appellant to furnish the evidence. After sending a series of letters, to the appellant herein asking them to produce evidence, the Original Authority has passed the impugned Order-in-Original based on the records. Aggrieved by the impugned Order-in-Original these appeals have been filed on the following grounds: a) Non-supply of relied upon documents in-spite of repeated request ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Learned Departmental Representative that the Department has only five of all the sixty seven relied upon documents and copies of which have been given to the Learned Counsel for the appellant. Therefore, no relied upon documents other than these five are available in the Bench to examine during these proceedings. 4. The Learned Departmental Representative submitted that the appellants were provided with copies of all the relied upon documents except a few as indicated in their show cause notice itself on 14.05.1994. The appellants have given the acknowledgment for the show cause notice on their own letter head acknowledging the receipt of all the enclosures (except the few documents mentioned in the show cause notice as having not bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. It is the contention of the Department that the documents were already been provided to the appellant along with the show cause notice and same has been duly acknowledged by them except a few documents as indicated in the show cause notice. It is further, the contention that the Department has allowed an opportunity to examine these documents. It is also not in dispute that the cross examination of the persons who made these statements were not allowed by the Adjudicating Authority. I find from the list of RUDs that the 67 relied upon documents in the show cause notice roughly half are statements made by various persons. The admissibility of the Statements made before Central Excise Officers in any proceeding before a court or in any p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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