Clandestine removal - Tar Catcher - The tribunal found that the ...

Tribunal Rejects Evidence Due to Lack of Cross-Examination, Highlights Importance of Section 9D Compliance.

February 9, 2024

Case Laws Central Excise AT

Clandestine removal - Tar Catcher - The tribunal found that the statements were relied upon as corroborative evidences and the cross-examination of witnesses who made such statements was denied without valid ground. It is found that, the admissibility of these evidences is legally not sustainable - The procedure, as prescribed under Section 9D, has to be followed scrupulously. - The tribunal set aside the demand.

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Clandestine removal - Tar Catcher - The tribunal found that the ...

Tribunal Rejects Evidence Due to Lack of Cross-Examination, Highlights Importance of Section 9D Compliance.

February 9, 2024

Case Laws Central Excise AT

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