https://www.taxtmi.com/caselaws?id=81424 Fairness requires a reasonable opportunity to cross-examine a witness whose recorded statement is relied upon against a party, unless the witness is shown to be dead, untraceable, incapable of giving evidence, or otherwise unavailable without unreasonable delay or expense. Returned undelivered letters alone were insufficient to prove that the Department could not secure attendance, and no material established any valid excuse for denying cross-examination. The impugned penalty order was therefore set aside and the matter remitted for fresh consideration after further to secure the witness, if possible, and then decide the case according to law. en-us Mon, 22 Jul 1991 00:00:00 +0530 Fri, 24 Jun 2011 15:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81424 Fairness requires a reasonable opportunity to cross-examine a witness whose recorded statement is relied upon against a party, unless the witness is shown to be dead, untraceable, incapable of giving evidence, or otherwise unavailable without unreasonable delay or expense. Returned undelivered letters alone were insufficient to prove that the Department could not secure attendance, and no material established any valid excuse for denying cross-examination. The impugned penalty order was therefore set aside and the matter remitted for fresh consideration after further to secure the witness, if possible, and then decide the case according to law. Case-Laws Customs Mon, 22 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81424