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    <title>2013 (12) TMI 279 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI found that the denial of a cross-examination request by the Commissioner, based on the timing of the request, violated principles of natural justice. Emphasizing the importance of cross-examination in testing witness statements, the Tribunal set aside the Commissioner&#039;s order and remanded the matter for fresh adjudication. The Tribunal directed the Commissioner to provide relevant extracts for review and urged expedited proceedings, granting the appellant an opportunity to address discrepancies and uphold natural justice principles.</description>
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      <description>The Appellate Tribunal CESTAT NEW DELHI found that the denial of a cross-examination request by the Commissioner, based on the timing of the request, violated principles of natural justice. Emphasizing the importance of cross-examination in testing witness statements, the Tribunal set aside the Commissioner&#039;s order and remanded the matter for fresh adjudication. The Tribunal directed the Commissioner to provide relevant extracts for review and urged expedited proceedings, granting the appellant an opportunity to address discrepancies and uphold natural justice principles.</description>
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