https://www.taxtmi.com/caselaws?id=217437 The Tribunal found a violation of natural justice principles in the impugned order, emphasizing the necessity of cross-examination for fairness. It held that duty demand on SS Flats by M/s. Jindal was disputable, leaving it for the Commissioner's reconsideration. M/s. Jindal's capacity to produce SS Ingots was questioned, requiring a holistic review. The reliance on seized statements without cross-examination was criticized. The Tribunal ordered cross-examination of specific witnesses and stressed the need for corroborative evidence for penal actions against co-noticees. The impugned order was set aside, remanding the case for reevaluation with directions for fair procedures. en-us Wed, 28 Sep 2011 00:00:00 +0530 Mon, 17 Sep 2012 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217437 The Tribunal found a violation of natural justice principles in the impugned order, emphasizing the necessity of cross-examination for fairness. It held that duty demand on SS Flats by M/s. Jindal was disputable, leaving it for the Commissioner's reconsideration. M/s. Jindal's capacity to produce SS Ingots was questioned, requiring a holistic review. The reliance on seized statements without cross-examination was criticized. The Tribunal ordered cross-examination of specific witnesses and stressed the need for corroborative evidence for penal actions against co-noticees. The impugned order was set aside, remanding the case for reevaluation with directions for fair procedures. Case-Laws Central Excise Wed, 28 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217437