https://www.taxtmi.com/caselaws?id=96370 An undervaluation adjudication was vitiated because the appellants were not given an effective opportunity to rebut adverse material or cross-examine the witnesses relied on, including statements of a co-noticee. The Tribunal treated this as a breach of natural justice, noting that once the co-noticee was allowed to place material after the appellants' hearing, fairness required a further chance to meet that evidence before final decision-making. The proceedings were therefore remanded for fresh adjudication, with an opportunity for the appellants to respond to the material relied upon. en-us Thu, 10 May 2001 00:00:00 +0530 Wed, 21 Dec 2011 12:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96370 An undervaluation adjudication was vitiated because the appellants were not given an effective opportunity to rebut adverse material or cross-examine the witnesses relied on, including statements of a co-noticee. The Tribunal treated this as a breach of natural justice, noting that once the co-noticee was allowed to place material after the appellants' hearing, fairness required a further chance to meet that evidence before final decision-making. The proceedings were therefore remanded for fresh adjudication, with an opportunity for the appellants to respond to the material relied upon. Case-Laws Customs Thu, 10 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96370