The HC held that u/s 9D(1)(a) of the Excise Act, statements ...

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

January 9, 2025

Case Laws Central Excise HC

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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The HC held that u/s 9D(1)(a) of the Excise Act, statements ...

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

January 9, 2025

Case Laws Central Excise HC

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