https://www.taxtmi.com/caselaws?id=81102 Denial of cross-examination and reliance on adverse material not properly confronted to the affected party were treated as breaches of natural justice in an adjudication on valuation and classification. Where the record depends on a telex and other disputed evidence that the appellants had no fair opportunity to test or rebut, a final finding on the existing record is considered unsafe. The proper course is remand for de novo consideration, with liberty to adduce fresh evidence and cross-examine the concerned persons. en-us Fri, 21 Sep 1990 00:00:00 +0530 Wed, 22 Jun 2011 14:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81102 Denial of cross-examination and reliance on adverse material not properly confronted to the affected party were treated as breaches of natural justice in an adjudication on valuation and classification. Where the record depends on a telex and other disputed evidence that the appellants had no fair opportunity to test or rebut, a final finding on the existing record is considered unsafe. The proper course is remand for de novo consideration, with liberty to adduce fresh evidence and cross-examine the concerned persons. Case-Laws Customs Fri, 21 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81102