#Section 9D

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.

CESTAT ruled that excise demands are unsustainable if Panchnamas are unverified or Section 14 statements remain unexamined, reinforcing strict adherence to procedural standards under the Central Excise Act. The judgment underscores that evidentiary compliance is non-negotiable for adjudication, impacting manufacturers and revenue authorities alike.