https://www.taxtmi.com/caselaws?id=331453 Rejection of cross-examination was treated as an adjudicatory decision and was held amenable to statutory appeal. The forum further held that statements recorded under Section 14 could be relied on only after compliance with Section 9D, including the required examination-in-chief procedure and a justified decision before denying cross-examination. Because the impugned communication did not address the actual request and the mandatory safeguards were not followed, the refusal to permit cross-examination was unsustainable and the matter was remitted for fresh adjudication under the statutory procedure. en-us Thu, 23 Jun 2016 00:00:00 +0530 Tue, 23 Aug 2016 16:09:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331453 Rejection of cross-examination was treated as an adjudicatory decision and was held amenable to statutory appeal. The forum further held that statements recorded under Section 14 could be relied on only after compliance with Section 9D, including the required examination-in-chief procedure and a justified decision before denying cross-examination. Because the impugned communication did not address the actual request and the mandatory safeguards were not followed, the refusal to permit cross-examination was unsustainable and the matter was remitted for fresh adjudication under the statutory procedure. Case-Laws Central Excise Thu, 23 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331453