https://www.taxtmi.com/caselaws?id=173881 Unexplained and prejudicial delay in initiating disciplinary proceedings can justify quashing a charge sheet, particularly where the allegations relate to old events and no satisfactory explanation for the delay is offered. The Tribunal also noted that statements recorded in earlier proceedings cannot be relied on as substantive evidence in a disciplinary enquiry unless the makers are examined in the applicant's presence and made available for cross-examination. Applying the principles of natural justice and reasonable opportunity, the disciplinary memorandum was set aside because the proceedings were vitiated by delay and by denial of a fair chance to meet the evidence. en-us Mon, 16 May 2011 00:00:00 +0530 Thu, 24 Sep 2015 11:29:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173881 Unexplained and prejudicial delay in initiating disciplinary proceedings can justify quashing a charge sheet, particularly where the allegations relate to old events and no satisfactory explanation for the delay is offered. The Tribunal also noted that statements recorded in earlier proceedings cannot be relied on as substantive evidence in a disciplinary enquiry unless the makers are examined in the applicant's presence and made available for cross-examination. Applying the principles of natural justice and reasonable opportunity, the disciplinary memorandum was set aside because the proceedings were vitiated by delay and by denial of a fair chance to meet the evidence. Case-Laws Customs Mon, 16 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173881