Imported cement concessional duty exemption under Notification 4/2006 challenged over RSP misdeclaration; demand, interest and s.114A penalty set asid...
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Principles of natural justice and availability of cross-examination were central: where a request for cross-examination is not established, omission to allow it cannot ipso facto vitiate adjudication under Section 138B of the Act; conversely, if a request was made and denied, procedural non-compliance would invalidate proceedings. The Tribunal failed to determine whether a request for cross-examination was ever made; consequently the appellate order was quashed and the matter remitted to the Tribunal to examine adjudicating records and decide the question of request and ensuing compliance with Section 138B.
Principles of natural justice and availability of cross-examination were central: where a request for cross-examination is not established, omission to allow it cannot ipso facto vitiate adjudication under Section 138B of the Act; conversely, if a request was made and denied, procedural non-compliance would invalidate proceedings. The Tribunal failed to determine whether a request for cross-examination was ever made; consequently the appellate order was quashed and the matter remitted to the Tribunal to examine adjudicating records and decide the question of request and ensuing compliance with Section 138B.
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