Statements Under Section 14 of Central Excise Act Invalid Without Section 9D Compliance

Surya Wires Pvt. Ltd. Vs Principal Commissoner (CESTAT Delhi) Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, has set aside a significant central excise duty demand and associated penalties confirmed against M/s. Surya Wires Pvt. Ltd. and its Director. The Tribunal’s decision primarily hinged on the non-adherence to mandatory evidentiary procedures under Section 9D of the Central Excise Act, 1944, concerning the reliance on statements recorded during investigation. Allegations of Shortage and Clandestine Removal The case stemmed from an investigation conducted by Cent...