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2018 (3) TMI 487 - AT - Central ExciseClandestine removal of final product - SS flats - assessee's main contention is that the Revenue's case is primarily and mainly based upon the statements recorded during the course of investigations - rejection of cross-examination - principles of Natural Justice - Held that: - As there are contrary views and difference of opinion between the Members, therefore, the matter be placed before the Hon’ble president to refer the matter to the third member to resolve the following issues:- Whether in view of the gross violation of principles of natural justice and lack of adherence to the procedure under Section 9D, the matter be remanded back to the adjudicating authority for de no adjudication, as held by member (Technical). Matter referred to Third Member.
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