https://www.taxtmi.com/caselaws?id=266292 Denial of cross-examination of witnesses whose statements formed a substantial part of the evidentiary basis was treated as a breach of natural justice, and the adjudication was remanded for fresh decision with opportunity to test those statements and consider additional documents. The limitation plea based on absence of allegations of fraud was rejected on the facts because the record contained direct allegations of involvement, including alleged non-receipt of goods and paper transactions. The dispute relating to M/s Asha Traders was also sent back for reconsideration, with directions to compare the impugned invoices with those in the Surat proceedings and vacate the notice if they were identical. en-us Tue, 08 Sep 2015 00:00:00 +0530 Mon, 19 Oct 2015 08:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266292 Denial of cross-examination of witnesses whose statements formed a substantial part of the evidentiary basis was treated as a breach of natural justice, and the adjudication was remanded for fresh decision with opportunity to test those statements and consider additional documents. The limitation plea based on absence of allegations of fraud was rejected on the facts because the record contained direct allegations of involvement, including alleged non-receipt of goods and paper transactions. The dispute relating to M/s Asha Traders was also sent back for reconsideration, with directions to compare the impugned invoices with those in the Surat proceedings and vacate the notice if they were identical. Case-Laws Central Excise Tue, 08 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266292