Cross examination of witness is mandatory in terms of Section 9D under Excise Act

Meera Pipes Pvt Ltd Vs C.C.E. (CESTAT Ahmedabad) Conclusion: In present facts of the case, it was observed that cross examination of witness is mandatory in terms of Section 9D of the Central Excise Act, 1944. Also, it was observed that private notebook relied on without recording statements and its authors there was no legally admissible evidence to draw inference of clandestine removal. Facts: The brief facts of the case are that the appellant M/s. Meera Pipes Pvt. Ltd. is engaged in the manufacture of SS Pipes falling under Chapter 73 of Central Excise Tariff Act, 1985. They are availing th...