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Central Excise - Highlights / Catch Notes

Home Highlights November 2017 Year 2017 This

Clandestine removal - cross examination of witnesses - It is ...


Authorities Must Follow Section 9D Procedure for Using Witness Statements in Clandestine Removal Cases.

November 24, 2017

Case Laws     Central Excise     AT

Clandestine removal - cross examination of witnesses - It is required for the departmental adjudicating authorities to first admit the statements in evidence in accordance in the procedure prescribed in Section 9D before the same can be used against asseesse even in departmental proceedings. - AT

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