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Central Excise - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Liability of Excise duty - whether the statements of the buyers ...


Adjudicating Authority Must Follow Section 9D Procedure Before Using Buyers' Statements in Excise Duty Liability Cases.

August 25, 2018

Case Laws     Central Excise     AT

Liability of Excise duty - whether the statements of the buyers can be used against the Appellants - it was not open to the Adjudicating Authority to rely upon the said statements without following the mandatory procedure contemplated by Section 9D of the Act.

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