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2017 (8) TMI 211 - CESTAT MUMBAIClandestine removal - opportunity to cross-examine - Held that: - From the reading of the above Section 9D, it is observed that even if the assessee does not seek a cross-examination but if he does not accept the statement given by some other person. It is incumbent on the adjudicating authority to conduct cross examination of the persons whose statements are to be used against the assessee. Without cross-examination the statements cannot be used for establishing a charge of clandestine removal - matters remanded to the adjudicating authority for passing a fresh order after cross-examining the witnesses - appeal allowed by way of remand.
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