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Central Excise - Highlights / Catch Notes

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Clandestine removal - In the light of sanctity of section 9D of ...


Court Sets Aside Demand Due to Denial of Cross-Examination; Breach of Section 9D of Central Excise Act, 1944.

October 5, 2023

Case Laws     Central Excise     AT

Clandestine removal - In the light of sanctity of section 9D of Central Excise Act, 1994, the outcome of the notices can rest squarely on statements that comply thereon and any documents, including ‘data repository’, that are, substantially, unchallenged - The plea for cross-examination of witnesses were made before the adjudicating authority. Both were willfully and deliberately denied in breach of statutory mandate of section 9D of Central Excise Act, 1944. - Demand set aside - AT

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