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    <title>2015 (6) TMI 781 - CESTAT NEW DELHI</title>
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    <description>The High Court remanded the matter back to the Tribunal for consideration of the modification application regarding a stay order. The Tribunal found the denial of cross-examination to be a violation of natural justice, emphasizing the necessity of cross-examination when evidence is based on third-party records. Consequently, the Tribunal set aside the impugned order and remanded the case for denovo adjudication, ensuring fair proceedings and upholding principles of natural justice. The appeal and modification application were disposed of accordingly, addressing issues of modification, cross-examination, violation of natural justice, and remand for denovo adjudication.</description>
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      <title>2015 (6) TMI 781 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=260856</link>
      <description>The High Court remanded the matter back to the Tribunal for consideration of the modification application regarding a stay order. The Tribunal found the denial of cross-examination to be a violation of natural justice, emphasizing the necessity of cross-examination when evidence is based on third-party records. Consequently, the Tribunal set aside the impugned order and remanded the case for denovo adjudication, ensuring fair proceedings and upholding principles of natural justice. The appeal and modification application were disposed of accordingly, addressing issues of modification, cross-examination, violation of natural justice, and remand for denovo adjudication.</description>
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