Petitioner not an eligible assessee under s.144C(15)(b); draft and final assessments under s.144C(1)/s.143(3)/s.144B quashed and penalty show-cause no...
CESTAT allowed the appeal and set aside the impugned order, finding a breach of natural justice because the adjudicatory authority failed to afford the appellant an adequate opportunity to cross-examine departmental witnesses. The Tribunal held that statements recorded under Section 138B retain relevance in departmental adjudication as well as criminal proceedings, but their use without permitting cross-examination vitiates the proceedings. The matter is remitted for de novo adjudication, directing the authority to permit effective cross-examination of witnesses, reassess the evidentiary weight of Section 138B statements in light of such testing, and pass a fresh reasoned order consistent with principles of fair hearing.
CESTAT allowed the appeal and set aside the impugned order, finding a breach of natural justice because the adjudicatory authority failed to afford the appellant an adequate opportunity to cross-examine departmental witnesses. The Tribunal held that statements recorded under Section 138B retain relevance in departmental adjudication as well as criminal proceedings, but their use without permitting cross-examination vitiates the proceedings. The matter is remitted for de novo adjudication, directing the authority to permit effective cross-examination of witnesses, reassess the evidentiary weight of Section 138B statements in light of such testing, and pass a fresh reasoned order consistent with principles of fair hearing.
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