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Central Excise - Highlights / Catch Notes

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Relevancy of statements under certain circumstances u/s 9D of ...


High Court Rules: Statements u/s 9D of Central Excise Act Require Mandatory Procedure Compliance for Legal Relevance.

June 24, 2016

Case Laws     Central Excise     HC

Relevancy of statements under certain circumstances u/s 9D of CEA, 1944 - It was not open to the department to rely on the said statements, without following the mandatory procedure contemplated by clause (b) of the said sub-section. - HC

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