https://www.taxtmi.com/caselaws?id=77333 Where an excise demand is materially based on third-party statements and investigation material, the assessee must be supplied the relied upon documents and given a meaningful opportunity to cross-examine material witnesses before adverse findings are recorded. The adjudication was vitiated because the requested documents were not fully furnished, further cross-examination was not adequately granted, and the refusal was not satisfactorily explained. The order was therefore set aside for breach of principles of natural justice, and the matter was remanded to the adjudicating authority for fresh decision after compliance with those requirements. en-us Tue, 24 Nov 2009 00:00:00 +0530 Thu, 22 Jul 2021 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77333 Where an excise demand is materially based on third-party statements and investigation material, the assessee must be supplied the relied upon documents and given a meaningful opportunity to cross-examine material witnesses before adverse findings are recorded. The adjudication was vitiated because the requested documents were not fully furnished, further cross-examination was not adequately granted, and the refusal was not satisfactorily explained. The order was therefore set aside for breach of principles of natural justice, and the matter was remanded to the adjudicating authority for fresh decision after compliance with those requirements. Case-Laws Central Excise Tue, 24 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77333