https://www.taxtmi.com/caselaws?id=77372 The High Court upheld the Tribunal's decision to remand the matter for a fresh enquiry with directions for cross-examination, emphasizing the fundamental right to cross-examine as part of natural justice principles. The necessity of cross-examination was deemed crucial in establishing the defense, particularly regarding the time recorded in the Panchanama. After finding no substantial question of law, the Court dismissed the appeal and partly allowed a Writ Petition by the respondent, resulting in slight modifications to the impugned order. The legal proceedings concluded with no costs awarded. en-us Tue, 13 Apr 2010 00:00:00 +0530 Fri, 10 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77372 The High Court upheld the Tribunal's decision to remand the matter for a fresh enquiry with directions for cross-examination, emphasizing the fundamental right to cross-examine as part of natural justice principles. The necessity of cross-examination was deemed crucial in establishing the defense, particularly regarding the time recorded in the Panchanama. After finding no substantial question of law, the Court dismissed the appeal and partly allowed a Writ Petition by the respondent, resulting in slight modifications to the impugned order. The legal proceedings concluded with no costs awarded. Case-Laws Customs Tue, 13 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77372