https://www.taxtmi.com/caselaws?id=95779 Natural justice requires reasoned consideration of defence material derived from seized records and a justified approach to cross-examination of relied-upon witnesses. Demands and penalties based substantially on a seized diary and witness statements could not be sustained where the adjudicating authority failed to address the defence chart prepared from that diary, denied cross-examination of a material witness and detecting officers without adequate reasons, and did not explain corroboration of the witness statement. The adjudication was to be set aside for fresh determination after permitting cross-examination and allowing the noticee to present defence material. en-us Wed, 29 Nov 2000 00:00:00 +0530 Wed, 14 Dec 2011 18:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95779 Natural justice requires reasoned consideration of defence material derived from seized records and a justified approach to cross-examination of relied-upon witnesses. Demands and penalties based substantially on a seized diary and witness statements could not be sustained where the adjudicating authority failed to address the defence chart prepared from that diary, denied cross-examination of a material witness and detecting officers without adequate reasons, and did not explain corroboration of the witness statement. The adjudication was to be set aside for fresh determination after permitting cross-examination and allowing the noticee to present defence material. Case-Laws Central Excise Wed, 29 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95779