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2019 (4) TMI 1875 - AT - Central ExciseRecovery of duty along with interest and penalty - demand based on statements of various persons - Section 9D(1) of Central Excise Act, 1944 - diversion of duty free materials imported - violation of Notification No. 53/97-CUS dated 03.06.1997 - HELD THAT:- Section 9D has to be scrupulously followed whenever a statement recorded by an officer of Central Excise is to be relied upon in any adjudication proceedings as has been held by the Hon’ble High Court of Punjab & Haryana in the case of M/S JINDAL DRUGS PVT. LTD. AND ANOTHER VERSUS UNION OF INDIA AND ANOTHER [2016 (6) TMI 956 - PUNJAB & HARYANA HIGH COURT] which has not been done in this case - To be fair, the judgment of the Hon’ble High Court of Punjab & Haryana was not before the adjudicating authority and at that time Section 9D was not been followed although it was in the statute book. Neverthless, Section 9D has to be followed and since it was not done in this case, this is a fit case to be remanded to the original authority for re-adjudication after following Section 9D and giving the appellant an opportunity of being heard again. Appeal allowed by way of remand to the adjudicating authority with a direction to follow the procedure under Section 9D in respect of every statement he wished to rely upon.
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