https://www.taxtmi.com/caselaws?id=236558 Denial of cross-examination of the key deponent who gave the statement forming the basis of the demand was held to violate natural justice. The demand rested mainly on the supplier's records and the Director's statement denying sale of caustic soda to the appellant, while the appellant's defence directly disputed that version. In those circumstances, the statement could not be used against the appellant without affording cross-examination, and the reasons for refusing it were found unsustainable. The adjudication was therefore vitiated, and the matter was remitted for cross-examination, filing of reply, and fresh adjudication. en-us Wed, 21 Dec 2011 00:00:00 +0530 Sat, 31 Aug 2013 10:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236558 Denial of cross-examination of the key deponent who gave the statement forming the basis of the demand was held to violate natural justice. The demand rested mainly on the supplier's records and the Director's statement denying sale of caustic soda to the appellant, while the appellant's defence directly disputed that version. In those circumstances, the statement could not be used against the appellant without affording cross-examination, and the reasons for refusing it were found unsustainable. The adjudication was therefore vitiated, and the matter was remitted for cross-examination, filing of reply, and fresh adjudication. Case-Laws Customs Wed, 21 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236558