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2017 (12) TMI 948 - AT - Central ExcisePrinciples of Natural justice - Section 9D of Central Excise Act, 1944 - Held that: - the appellant in the reply to the show cause notice had made a specific request for cross examination of the panchas, but the original authority has given no finding at all on this request - the procedure under Section 9D ibid has not been followed by the adjudicating authority - there has been gross violation of natural justice caused to the appellants in the proceedings before the adjudicating authority. The matter needs to be remanded back to the adjudicating authority for de novo adjudication by following the procedure under Section 9D of the Act and by observing the principles of natural justice - appeal allowed by way of remand.
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