https://www.taxtmi.com/caselaws?id=165729 Denial of cross-examination of material recovery witnesses, despite a written request and prior direction, amounted to breach of natural justice and vitiated the adjudication, requiring de novo proceedings. The personal penalty on Bishan Chand Gupta could not be sustained because he had not been issued a show cause notice under the applicable penal provision before being penalised, and the penalty was set aside. The appeals therefore led to remand for fresh adjudication and annulment of the personal penalty. en-us Tue, 19 Jan 1982 00:00:00 +0530 Fri, 08 Aug 2014 14:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165729 Denial of cross-examination of material recovery witnesses, despite a written request and prior direction, amounted to breach of natural justice and vitiated the adjudication, requiring de novo proceedings. The personal penalty on Bishan Chand Gupta could not be sustained because he had not been issued a show cause notice under the applicable penal provision before being penalised, and the penalty was set aside. The appeals therefore led to remand for fresh adjudication and annulment of the personal penalty. Case-Laws Customs Tue, 19 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165729