https://www.taxtmi.com/caselaws?id=122025 Duty demand and confiscation founded substantially on statements of sub-contractors and handwritten records could not be sustained without allowing cross-examination of the persons whose statements and entries formed the basis of the allegations. The record disclosed no independent corroboration, such as evidence of raw material procurement, use of dyes or chemicals, transport of alleged clandestine removals, or customer statements. Denial of cross-examination in these circumstances breached the principles of natural justice and vitiated the adjudication. As the second matter arose from the same factual matrix and depended on the first, both matters required remand for de novo adjudication after cross-examination. en-us Mon, 27 Mar 2006 00:00:00 +0530 Wed, 08 Aug 2012 10:37:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122025 Duty demand and confiscation founded substantially on statements of sub-contractors and handwritten records could not be sustained without allowing cross-examination of the persons whose statements and entries formed the basis of the allegations. The record disclosed no independent corroboration, such as evidence of raw material procurement, use of dyes or chemicals, transport of alleged clandestine removals, or customer statements. Denial of cross-examination in these circumstances breached the principles of natural justice and vitiated the adjudication. As the second matter arose from the same factual matrix and depended on the first, both matters required remand for de novo adjudication after cross-examination. Case-Laws Central Excise Mon, 27 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122025