https://www.taxtmi.com/caselaws?id=87776 Denial of an effective hearing and the promised opportunity to cross-examine witnesses rendered the adjudication incomplete under principles of natural justice. The Tribunal treated cross-examination as essential to test the allegations against the appellants and their employees, and held that fresh adjudication was required. The matter was remanded for de novo decision with an opportunity for cross-examination and a fresh hearing. If witness presence could not be secured, the adjudicating authority could proceed after informing the appellants and allowing them to make submissions, with the appellants directed to cooperate in the process. en-us Tue, 17 Jun 1997 00:00:00 +0530 Sat, 10 Sep 2011 12:35:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87776 Denial of an effective hearing and the promised opportunity to cross-examine witnesses rendered the adjudication incomplete under principles of natural justice. The Tribunal treated cross-examination as essential to test the allegations against the appellants and their employees, and held that fresh adjudication was required. The matter was remanded for de novo decision with an opportunity for cross-examination and a fresh hearing. If witness presence could not be secured, the adjudicating authority could proceed after informing the appellants and allowing them to make submissions, with the appellants directed to cooperate in the process. Case-Laws Central Excise Tue, 17 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87776