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2017 (11) TMI 1280 - AT - Central ExciseClandestine removal - cross examination of witnesses - principles of natural justice - Held that: - The fact that cross-examination of witnesses sought by the appellant has been denied is a serious breach of the Principles of Natural Justice. The Section 9D of the Central Excise Act, 1944 lays down the conditions for a statement made by a person before any Central Excise Officer during the course of inquiry to be admitted as evidence. It is required for the departmental adjudicating authorities to first admit the statements in evidence in accordance in the procedure prescribed in Section 9D before the same can be used against asseesse even in departmental proceedings. The matter is remanded to the adjudicating authority - appeal allowed by way of remand.
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