Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (3) TMI 318 - CESTAT ALLAHABADClandestine manufacture and removal - Pan Masala - illegal pan masala pouch packing machine found in the premises - reliance placed on the statements recorded by the Central Excise Officers - relevancy of statements u/s 9D in the Central Excise Act, 1944 - HELD THAT:- The truth of the facts contained in any statement, recorded before a Gazetted Central Excise Officer, has to be proved by evidence other than the statement itself. The evidentiary value of the statement, insofar as proving the truth of the contents thereof is concerned, is, therefore, completely lost, unless and until the case falls within the parameters of Section 9D. Both sides agreed that the procedure under section 9D has not been followed with respect to the statements. The Commissioner should be given an opportunity to follow the procedure under section 9D and come to the conclusion as to which of the statements relied upon in the show cause notice should be admitted in evidence and thereafter decided the matter. Needless to say that if any person is examined as a witness under section 9D and if any of the noticees wishes to cross-examine such a person an opportunity of cross-examination should also be provided. Matter remanded to the Original authority to follow the procedure under section 9D in respect of all the statements that have been relied upon and pass reasoned order after following principles of natural justice - appeal allowed by way of remand.
|