Statements recorded by officer can't be used against assessee without cross-examination.

The High Court ruled that under Section 9D(1)(a) of the Excise Act, statements recorded by a Gazetted Central Excise Officer during an investigation cannot be used against an assessee unless the witnesses are made available for cross-examination during adjudication proceedings, as stipulated by Section 9D(1)(b). Incriminating statements or materials collected without the assessee's presence cannot be used against them without the opportunity for cross-examination. Consequently, the appeal was dismissed. .....

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