https://www.taxtmi.com/caselaws?id=211972 Denial of cross-examination of a witness whose retracted statement was relied on can violate natural justice where that statement substantially forms the basis of liability. The court noted that, because the managing director's statement was used against the assessee and later retracted, fairness required making him available for cross-examination; failure to do so deprived the assessee of a reasonable opportunity to defend itself. No similar prejudice was shown regarding the accountant, whose information was independently verified. The adjudication was therefore vitiated to that extent, and the matter was remanded for fresh consideration with the merits left open. en-us Thu, 29 Apr 2010 00:00:00 +0530 Thu, 05 Apr 2012 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211972 Denial of cross-examination of a witness whose retracted statement was relied on can violate natural justice where that statement substantially forms the basis of liability. The court noted that, because the managing director's statement was used against the assessee and later retracted, fairness required making him available for cross-examination; failure to do so deprived the assessee of a reasonable opportunity to defend itself. No similar prejudice was shown regarding the accountant, whose information was independently verified. The adjudication was therefore vitiated to that extent, and the matter was remanded for fresh consideration with the merits left open. Case-Laws Central Excise Thu, 29 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211972