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2017 (10) TMI 431 - AT - Central ExcisePrinciples of Natural Justice - Valuation - dummy units - the appellants specifically sought cross examination of the witnesses and argued that in terms of section 9D of the CEA, 1944, the statement of witnesses cannot be relied upon - Held that: - the adjudication order has been passed in violation of procedure laid down in section 9D of the Central Excise Act, 1944. Therefore, the matter needs examination in terms of procedures laid down in Section 9D of the Act - appeal allowed by way of remand.
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