https://www.taxtmi.com/caselaws?id=82117 Refusal of adjournment and denial of cross-examination did not constitute a breach of natural justice where earlier adjournments had already been granted, the further request was unsupported, and no specific witnesses or prejudice were shown. A retracted statement remained reliable because it was corroborated by independent recoveries, including foreign-marked gold and discovery of concealed cavities, so the penalty was sustained on merits. However, the facts justified moderation of the penalty, and the amount was reduced from rupees one lakh to rupees 50,000, leaving the adjudication otherwise intact. en-us Mon, 19 Aug 1991 00:00:00 +0530 Sat, 02 Jul 2011 10:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82117 Refusal of adjournment and denial of cross-examination did not constitute a breach of natural justice where earlier adjournments had already been granted, the further request was unsupported, and no specific witnesses or prejudice were shown. A retracted statement remained reliable because it was corroborated by independent recoveries, including foreign-marked gold and discovery of concealed cavities, so the penalty was sustained on merits. However, the facts justified moderation of the penalty, and the amount was reduced from rupees one lakh to rupees 50,000, leaving the adjudication otherwise intact. Case-Laws Central Excise Mon, 19 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82117