Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Section 9D CEA: examination in chief required | CESTAT sets aside Rs 4.34 crore demand in clandestine case : CESTAT
CESTAT Kolkata held that statements cannot be admitted without examination in chief under Section 9D CEA, annulling a Rs 4.34 crore excise demand in a clandestine clearance case. The decision strengthens protections for taxpayers in excise proceedings.