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2022 (12) TMI 1049 - AT - Central ExciseDemand of differential duty - reliance on statement of employee - ‘significant’, statement - Classification of goods manufactured and cleared by appellant - presence of fertilizing element - Vasundhara - Jalpurti - Purti - Rasna Chelated - Rasna Plus - other fertilisers - examination of statement / employee in accordance with section 9D of Central Excise Act, 1944 - HELD THAT:- It is seen from the test report there is no doubt about the presence of the said fertilizing elements in the impugned goods. Though it is the contention on behalf of Revenue that the statement of the employee is clear enough evidence that presence is questionable which, according to Learned Senior Counsel, required that the statement of the said employee, being in total variance with the test reports that indicate presence of the fertilizing elements, should be discarded. It is his submission that the relevancy of the said statement had not been examined by the adjudicating authority in the manner mandated in section 9D of Central Excise Act, 1944. Section 9D of Central Excise Act, 1944 appears to have been observed in its breach and must be remedied. To enable that, we set aside the impugned order and remand the matter back to the original authority for subjecting the statement of Mr Sanjay Shembekar, considered to be of particular relevance in determining the outcome of the impugned order, to the prescriptive mandate of section 9D of Central Excise Act, 1944. Needless to say, the adjudicating authority shall afford the appellant herein sufficient opportunity, in accordance with the principles of natural justice, to rebut the contents of the show cause notice both by submission as well as through documents. Appeal allowed by way of remand.
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