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2017 (6) TMI 270 - AT - Central ExciseNatural justice - procedure as envisaged u/s 9D of CEA, 1944 - cross-examination - Held that: - provisions of Section 9D are to be followed. It has been repeatedly held that when the statement is relied upon the test of Section 9D has to be applied. There is no substantial difference between the proceedings before the Adjudicating Authority or before a court as specifically mentioned under Section 9D (2) of the Act - at the time of adjudication, the Adjudicating Authority has to follow the procedures with reference to admission of such statements and consequent requirements of law upon such admission - Appeal allowed - decided in favor of appellant.
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