https://www.taxtmi.com/caselaws?id=2823 Adjudication based on relied-upon statements and documents is unsustainable where the affected party is not given those materials for rebuttal and is denied cross-examination of witnesses whose evidence is material to the case. The Tribunal held that fair procedure requires disclosure of evidence proposed to be used against a party and, where necessary to test that evidence, an opportunity to cross-examine. As the order did not satisfactorily establish the nexus between the alleged clandestine removal and the materials relied upon, the matter was remanded for fresh decision after supplying the documents and allowing rebuttal and cross-examination where required. en-us Mon, 06 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2823 Adjudication based on relied-upon statements and documents is unsustainable where the affected party is not given those materials for rebuttal and is denied cross-examination of witnesses whose evidence is material to the case. The Tribunal held that fair procedure requires disclosure of evidence proposed to be used against a party and, where necessary to test that evidence, an opportunity to cross-examine. As the order did not satisfactorily establish the nexus between the alleged clandestine removal and the materials relied upon, the matter was remanded for fresh decision after supplying the documents and allowing rebuttal and cross-examination where required. Case-Laws Central Excise Mon, 06 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2823