https://www.taxtmi.com/caselaws?id=109856 Denial of natural justice was found where the adjudicating authority failed to supply all relied-upon documents, including requested income-tax records and other materials, and did not consider cross-examination of named witnesses sought by the noticee. The long pendency of about ten years was also noted as aggravating prejudice to the defence through possible loss of records and fading memory. The adjudication was therefore treated as having been completed in gross breach of natural justice, and the matter was remanded for fresh decision after disclosure of documents, permission for cross-examination, and a reasonable personal hearing. en-us Tue, 13 May 2003 00:00:00 +0530 Thu, 12 Apr 2012 13:36:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109856 Denial of natural justice was found where the adjudicating authority failed to supply all relied-upon documents, including requested income-tax records and other materials, and did not consider cross-examination of named witnesses sought by the noticee. The long pendency of about ten years was also noted as aggravating prejudice to the defence through possible loss of records and fading memory. The adjudication was therefore treated as having been completed in gross breach of natural justice, and the matter was remanded for fresh decision after disclosure of documents, permission for cross-examination, and a reasonable personal hearing. Case-Laws Central Excise Tue, 13 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109856