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2018 (1) TMI 1008 - AT - Central ExciseSSI Exemption - use of Brand Name - allegation against the respondent is that they have manufactured pharmaceutical products using the brand name of other persons and therefore the benefit of SSI exemption N/N. 8/2002 is not available to them - request for cross-examination rejected - Held that: - The request for cross-examination was disallowed by the adjudicating authority stating that the statements given by these persons have already been incorporated in the SCN. This reasoning for denial of cross-examination to be highly unjust and against the provisions of law. Section 9D provides for relevancy of statements under certain circumstances. In cases where the evidence is merely statements, denial of cross-examination causes much prejudice to the assessee and will vitiate the proceedings. Appeal dismissed - decided against Revenue.
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