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    <title>2000 (9) TMI 565 - CEGAT, NEW DELHI</title>
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    <description>Denial of an opportunity to produce defence witnesses vitiated the adjudication because the appellants were prevented from supporting their defence, contrary to natural justice. The request was rejected merely on the basis that the witnesses&#039; evidence had not been relied upon in the show cause notice, but that did not justify refusing defence evidence. The proper course was to set aside the order and remand the matter for fresh adjudication after allowing the appellants to adduce evidence, with corresponding liberty to the Revenue to cross-examine the witnesses in accordance with law.</description>
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      <title>2000 (9) TMI 565 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=95857</link>
      <description>Denial of an opportunity to produce defence witnesses vitiated the adjudication because the appellants were prevented from supporting their defence, contrary to natural justice. The request was rejected merely on the basis that the witnesses&#039; evidence had not been relied upon in the show cause notice, but that did not justify refusing defence evidence. The proper course was to set aside the order and remand the matter for fresh adjudication after allowing the appellants to adduce evidence, with corresponding liberty to the Revenue to cross-examine the witnesses in accordance with law.</description>
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      <pubDate>Thu, 07 Sep 2000 00:00:00 +0530</pubDate>
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