https://www.taxtmi.com/caselaws?id=234475 The appellant successfully argued against the reliance on a third-party statement by Shri Bhaskar Gupta, not directly connected to the business, in the adjudication process. The lower authorities' failure to establish the third party's link to the business raised concerns about evidence reliability and fairness. Criticizing the lack of scrutiny on the third party's connection, the judgment emphasized the appellant's right to a fair trial. It highlighted the denial of justice due to reliance on questionable evidence and stressed the need for re-examining evidence to provide a fair opportunity for the appellant to defend against allegations effectively. en-us Tue, 26 Feb 2013 00:00:00 +0530 Thu, 13 Jun 2013 12:12:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234475 The appellant successfully argued against the reliance on a third-party statement by Shri Bhaskar Gupta, not directly connected to the business, in the adjudication process. The lower authorities' failure to establish the third party's link to the business raised concerns about evidence reliability and fairness. Criticizing the lack of scrutiny on the third party's connection, the judgment emphasized the appellant's right to a fair trial. It highlighted the denial of justice due to reliance on questionable evidence and stressed the need for re-examining evidence to provide a fair opportunity for the appellant to defend against allegations effectively. Case-Laws Central Excise Tue, 26 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234475