https://www.taxtmi.com/caselaws?id=263794 Non-supply of relied-upon documents and denial of effective cross-examination were treated as breaches of natural justice where the adjudication depended on seized material and witness statements, so the order was held unsustainable on that basis. Witness statements also could not be used without the mandatory Section 9D findings explaining why cross-examination was dispensed with after hearing the affected party. On liability, a joint and several demand and penalty against multiple noticees was found impermissible where the case required a clear finding on who was the actual manufacturer or whether one entity was only a franchisee or dummy concern; the matter was remanded for fresh adjudication. en-us Mon, 17 Nov 2014 00:00:00 +0530 Thu, 10 Sep 2015 08:20:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263794 Non-supply of relied-upon documents and denial of effective cross-examination were treated as breaches of natural justice where the adjudication depended on seized material and witness statements, so the order was held unsustainable on that basis. Witness statements also could not be used without the mandatory Section 9D findings explaining why cross-examination was dispensed with after hearing the affected party. On liability, a joint and several demand and penalty against multiple noticees was found impermissible where the case required a clear finding on who was the actual manufacturer or whether one entity was only a franchisee or dummy concern; the matter was remanded for fresh adjudication. Case-Laws Central Excise Mon, 17 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263794