Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2011 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (11) TMI 13 - HC - Central ExciseProvision of Section 9D - Relevancy of statements under certain circumstances - Right to cross examining the witnesses - Held that:- It is apparent that the tribunal has invoked the said Section and held that the conditions mentioned in the said Section are satisfied. Learned counsel for the appellant is right in their contention that the said section could not have been invoked by the tribunal without the appellant being given an opportunity to meet the said contention. It is the contention of the appellant before us that the pre-conditions of Section 9D are not satisfied and that the said section cannot be invoked. It is submitted that the judgment of this Court in J&K Cigarettes (2009 -TMI - 34472 - DELHI HIGH COURT) requires satisfaction of the said conditions and an opportunity should have been given to the assessee to contest and oppose the applicability of Section 9D of the Act. The observations of the Delhi High Court in J&K Cigarettes (2009 -TMI - 34472 - DELHI HIGH COURT) quoted above supports the aforesaid contention of the appellant that an opportunity should be given to the assessee to offer explanation and contest, when the Revenue relies upon Section 9D of the Act. - matter remanded back to tribunal for fresh decision.
|