https://www.taxtmi.com/caselaws?id=251782 The Appellate Tribunal CESTAT AHMEDABAD found that the adjudicating authority violated natural justice principles by not allowing cross-examination. The Tribunal emphasized the importance of addressing such requests before issuing a final order. The reliance on statements of brokers and transporters was deemed unjustified, and incorrect reliance on a previous case's order was noted. The Tribunal set aside the initial order, directing a reevaluation focusing on show cause notice allegations, granting a personal hearing, and addressing cross-examination requests. The case was remanded for a fresh consideration based on proper procedures, emphasizing adherence to show cause notice allegations. en-us Wed, 17 Sep 2014 00:00:00 +0530 Sun, 28 Sep 2014 08:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251782 The Appellate Tribunal CESTAT AHMEDABAD found that the adjudicating authority violated natural justice principles by not allowing cross-examination. The Tribunal emphasized the importance of addressing such requests before issuing a final order. The reliance on statements of brokers and transporters was deemed unjustified, and incorrect reliance on a previous case's order was noted. The Tribunal set aside the initial order, directing a reevaluation focusing on show cause notice allegations, granting a personal hearing, and addressing cross-examination requests. The case was remanded for a fresh consideration based on proper procedures, emphasizing adherence to show cause notice allegations. Case-Laws Central Excise Wed, 17 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251782