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2018 (1) TMI 157 - AT - Central ExciseClandestine removal - case of appellant is that the entire Order-in-Original is based upon only the statements and the panchnama recorded by the investigating Officers during the course of investigation and visit. It is his submission that the adjudicating authority has not followed the provisions of Section 9(d) of Central Excise Act, 1944 - Held that: - the Central Excise law being a law which specifically follows the precedence cited by the higher Judicial Forum vis-a-vis the provisions of Central Excise Act, 1944, I find that the claim of Ld. Counsel that provisions of Section 9(D) has to be followed scrupulously as per the directions of Hon'ble High court of Punjab & Haryana in the case of Jindal Drugs Pvt. Ltd [2016 (6) TMI 956 - PUNJAB & HARYANA HIGH COURT], needs to be addressed by this Tribunal - Hon'ble High Court of Punjab & Haryana in the case of Jindal Drugs Pvt. Ltd has specifically interpreted the provisions of Section 9(D) of Central Excise Act, 1944 and came to a conclusion that unless the provisions of Section 9(D) are scrupulously followed, reliance cannot be placed on the statements which were recorded during the investigation of a case. Matter remanded back to the adjudicating authority to reconsider the issue afresh - appeal allowed by way of remand.
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