High Court: Statements by Excise Officers inadmissible without witness cross-examination under Excise Act Sections 9D(1)(a) & 9D(1)(b).

The HC held that u/s 9D(1)(a) of the Excise Act, statements recorded by the Gazetted Central Excise Officer during investigation cannot be used against the assessee unless the witnesses are produced for cross-examination during adjudication proceedings, as per Section 9D(1)(b). The incriminating material/statements recorded behind the assessee's back cannot be used against them without allowing cross-examination. The appeal was dismissed. .....

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