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2022 (5) TMI 983 - AT - Central ExciseRectification of Mistake - relevancy of statements relied upon - primary challenge made in the original proceedings as well as the proceedings under rectification of mistake is to the fact that statements of various witnesses have been relied without the said statement being tested for relevance under Section 9D of the Central Excise Act, 1944 - HELD THAT:- Since there is some documentary evidence available on record and there are various statements which the appellant claims have been obtained under duress reliance on the said statements cannot be placed in absence of the same being tested under Section 9D of the Central Excise Act, 1944. There are no option but to remand the matter to the original adjudicating authority to examine the relevance of the statements under Section 9D of the Central Excise Act and only thereafter, relied on the said statement - appeal allowed by way of remand.
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