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2018 (9) TMI 742 - AT - Central ExciseMODVAT/CENVAT credit - duty paying invoices - appellant received only invoices and not goods - Held that:- It is not in dispute that the show cause notice was issued with sixty seven relied upon documents of which only five are now available with the Department - It is also not in dispute that the cross examination of the persons who made these statements were not allowed by the Adjudicating Authority. It is found from the list of RUDs that the 67 relied upon documents in the show cause notice roughly half are statements made by various persons. The admissibility of the Statements made before Central Excise Officers in any proceeding before a court or in any proceedings other than a court is governed by Section 9D of the Central Excise Act. Hon’ble High Court of Punjab & Haryana in the case of Jindal Drugs Pvt. Ltd., [2016 (6) TMI 956 - PUNJAB & HARYANA HIGH COURT] that for any statement made before an Excise Officer to be taken as evidence, we have to follow the above provisions of Rule 9D which has not been done in this case as neither were the persons making the statements examined as required under Section 9D (1)(b) nor was the cross examination allowed - even the statements and other relied upon documents are not available with the Revenue except five of the documents. Appeal allowed - decided in favor of appellant.
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