https://www.taxtmi.com/caselaws?id=235087 Denial of cross-examination of witnesses whose statements were relied upon in adjudication violated principles of natural justice. The HC held that where depositions are proposed to be used against a party, their probative value ordinarily must be tested through cross-examination, and an adjudicating authority cannot refuse such request merely because it believes the statements were voluntary, recorded without duress, and never retracted. Relying on SC precedent, the HC concluded that refusal on these grounds was legally unsustainable, and granted relief to the assessee by directing that the request for cross-examination be allowed. en-us Thu, 28 Mar 2013 00:00:00 +0530 Mon, 29 Dec 2025 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235087 Denial of cross-examination of witnesses whose statements were relied upon in adjudication violated principles of natural justice. The HC held that where depositions are proposed to be used against a party, their probative value ordinarily must be tested through cross-examination, and an adjudicating authority cannot refuse such request merely because it believes the statements were voluntary, recorded without duress, and never retracted. Relying on SC precedent, the HC concluded that refusal on these grounds was legally unsustainable, and granted relief to the assessee by directing that the request for cross-examination be allowed. Case-Laws Central Excise Thu, 28 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235087