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TMI Blog2019 (4) TMI 1875X X X X Extracts X X X X X X X X Extracts X X X X ..... - Recovery of duty along with interest and penalty - demand based on statements of various persons - Section 9D(1) of Central Excise Act, 1944 - diversion of duty free materials imported - violation of Notification No. 53/97-CUS dated 03.06.1997 - HELD THAT:- Section 9D has to be scrupulously followed whenever a statement recorded by an officer of Central Excise is to be relied upon in any adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... follow the procedure under Section 9D in respect of every statement he wished to rely upon. - 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 - Dated:- 12-4-2019 - 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 C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to diversion of duty free materials imported by them claiming 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 ₹ 4,83,83,890/- along with interest under Section 11AB. It was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere any statement recorded by an officer has to be relied upon 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 app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Punjab Haryana was not before the adjudicating authority and at that time Section 9D was not been followed although it was in the statute book. Neverthless, Section 9D has to be followed and since it was not done in this case, we find that this is a fit case to be remanded to the original authority for re-adjudication after following Section 9D and giving the appellant an opportunity of being he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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