- (1.) Heard.
(2.) On asking of the Court Mr. V.K. Kaushal, Advocate took notice for the respondents.
(3.) The petitioner seeks, by means of the present Writ Petition, to challenge Order-in-Original No. V(29) 15/ce/Commr.Adj/Chd-II/44/2015, dated 4.4.2016 issued by respondent no.2 whereby respondent no. 2 has confirmed differential Central Excise Duty (hereinafter referred to "as duty") demand of Rs. 7,08,38,008/- with interest and equivalent penalty. It is contended that the impugned order in original has been passed in flagrant violation of Section 9D of the Central Excise Act, 1944 (hereinafter referred to as "the Act") by relying upon the statements recorded under Section 14 of the Act without first admitting them in evidence in accordance with the procedure prescribed in this regard by Section 9D (1) b of the Act.;