Violation of principles of natural justice - opportunity for cross-examination. Evidentiary value of...

Violation of principles of natural justice - opportunity for cross-examination. Evidentiary value of statements recorded u/s 14 of the Central Excise Act, 1944 cannot be relied upon unless the procedure prescribed u/s 9D is followed. Section 9D(1)(b) provides conditions for admitting such statements as evidence. Courts have consistently held that if a statement is used against the appellant, the right to cross-examine the individual who made the statement is fundamental. If the person is available, they should be presented for cross-examination when requested. Failing to provide this opportunity would violate principles of natural justice. The Delhi High Court clarified that if the department relies on a previously recorded statement during..... .....

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