https://www.taxtmi.com/caselaws?id=173186 The Tribunal remanded the case to the Commissioner (Appeals) after finding that the denial of cross-examination of witnesses by the Commissioner (Appeals) was unjust. The appellant was penalized for receiving inputs without supplying materials, but claimed ignorance of the penalty until later. The Tribunal emphasized the importance of allowing cross-examination to establish the delivery date of the order-in-original and determine the timeliness of the appeal filing. The matter was sent back for a fresh decision with directions to permit cross-examination. en-us Fri, 27 Dec 2013 00:00:00 +0530 Wed, 07 Oct 2015 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173186 The Tribunal remanded the case to the Commissioner (Appeals) after finding that the denial of cross-examination of witnesses by the Commissioner (Appeals) was unjust. The appellant was penalized for receiving inputs without supplying materials, but claimed ignorance of the penalty until later. The Tribunal emphasized the importance of allowing cross-examination to establish the delivery date of the order-in-original and determine the timeliness of the appeal filing. The matter was sent back for a fresh decision with directions to permit cross-examination. Case-Laws Central Excise Fri, 27 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173186