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2017 (8) TMI 1105 - AT - Central ExciseClandestine removal - SS Flats - clearance of A.S. & M.S. Ingot/Bars of Rods and Ferro Alloys without dispatching any goods to them so that such recipients could avail Cenvat Credit on the invoices without receiving the corresponding goods - Held that: - the contention of the Ld. Advocate that the adjudicating authority did not follow the requirements of Section 9D of the Central Excise Act, 1944 is correct - I find that almost the entire case is built on the statements of these persons and other corroborative evidence requires admission of these statements as evidence. It is settled law that the adjudicating authority cannot straight away rely upon the statements recorded during the investigation unless the conditions set out in Section 9D of the Act are fulfilled - the adjudication order is liable to be set aside and the matter requires to be adjudicated afresh after following the procedure laid down under Section 9D of the Act and by following the principles of nature justice - appeal allowed by way of remand.
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