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    <title>1996 (3) TMI 247 - CEGAT, NEW DELHI</title>
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    <description>Denial of an opportunity to cross-examine material witnesses relied upon in seizure and adjudication proceedings breached the principles of natural justice. The appellants had specifically sought cross-examination of the panch witnesses and experts, but the record did not show that this request was considered in the impugned order. As the affected party was not given a fuller opportunity to meet the case against it, the adjudication was vitiated. The matter was therefore remanded for de novo adjudication and a fresh order by the jurisdictional adjudicating authority in accordance with law.</description>
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      <title>1996 (3) TMI 247 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=85217</link>
      <description>Denial of an opportunity to cross-examine material witnesses relied upon in seizure and adjudication proceedings breached the principles of natural justice. The appellants had specifically sought cross-examination of the panch witnesses and experts, but the record did not show that this request was considered in the impugned order. As the affected party was not given a fuller opportunity to meet the case against it, the adjudication was vitiated. The matter was therefore remanded for de novo adjudication and a fresh order by the jurisdictional adjudicating authority in accordance with law.</description>
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      <pubDate>Fri, 22 Mar 1996 00:00:00 +0530</pubDate>
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