CESTAT Quashes DGGI Case After Finding Statements Invalid for Non-Compliance With Mandatory Section 9D Procedure

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CESTAT Quashes DGGI Case After Finding Statements Invalid for Non-Compliance With Mandatory Section 9D Procedure

Indirect Taxes

Published on

05/12/2025

By Mariya Paliwala

CESTAT Quashes DGGI Case After Finding Statements Invalid for Non-Compliance With Mandatory Section 9D Procedure

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi, has set aside a major excise duty demand and penalties against a Jaipur-based scented supari manufacturer, holding that the DGGI-initiated case was legally unsustainable because it relied on statements recorded during investigation without following the mandatory procedure prescribed under Section 9D of the Central Excise…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

CESTAT Quashes DGGI Case After Finding Statements Invalid for Non-Compliance With Mandatory Section 9D Procedure

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