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    <title>1983 (3) TMI 294 - CEGAT NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=166156</link>
    <description>Denial of cross-examination of the panchnama witnesses and the jewellery appraiser, whose evidence formed the basis of the alleged contravention, was treated as a failure of justice because such material witnesses could not be safely relied upon without that opportunity. The appellant was not required to justify in advance why cross-examination was sought or how it would be used, and the refusal prejudiced the defence. The adjudication was therefore vitiated and the matter remanded for fresh disposal after affording cross-examination of the relevant witnesses.</description>
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    <pubDate>Fri, 25 Mar 1983 00:00:00 +0530</pubDate>
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      <title>1983 (3) TMI 294 - CEGAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=166156</link>
      <description>Denial of cross-examination of the panchnama witnesses and the jewellery appraiser, whose evidence formed the basis of the alleged contravention, was treated as a failure of justice because such material witnesses could not be safely relied upon without that opportunity. The appellant was not required to justify in advance why cross-examination was sought or how it would be used, and the refusal prejudiced the defence. The adjudication was therefore vitiated and the matter remanded for fresh disposal after affording cross-examination of the relevant witnesses.</description>
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      <pubDate>Fri, 25 Mar 1983 00:00:00 +0530</pubDate>
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