https://www.taxtmi.com/caselaws?id=81568 An adjudication based substantially on seized records, third-party statements and other relied-upon material must respect fair procedure. Where the noticees sought cross-examination of dealers and workers whose statements were used against them, and also sought supply or inspection of the documents relied upon, refusal without adequate justification was held to breach natural justice. Because the dispute depended on contested factual material, the appellate authority found that the evidence had to be disclosed and tested before findings could be reached. The matter was therefore remanded for de novo adjudication with directions to permit cross-examination, furnish the relied-upon documents and statements, and afford a proper hearing. en-us Tue, 24 Sep 1991 00:00:00 +0530 Mon, 27 Jun 2011 15:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81568 An adjudication based substantially on seized records, third-party statements and other relied-upon material must respect fair procedure. Where the noticees sought cross-examination of dealers and workers whose statements were used against them, and also sought supply or inspection of the documents relied upon, refusal without adequate justification was held to breach natural justice. Because the dispute depended on contested factual material, the appellate authority found that the evidence had to be disclosed and tested before findings could be reached. The matter was therefore remanded for de novo adjudication with directions to permit cross-examination, furnish the relied-upon documents and statements, and afford a proper hearing. Case-Laws Central Excise Tue, 24 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81568