https://www.taxtmi.com/caselaws?id=332913 The Tribunal set aside the confirmation of duty demand and penalties by the Original Authority against the appellant for alleged clearance of goods without paying Central Excise duty. The Tribunal found that the denial of cross-examination violated principles of natural justice, emphasizing the appellant's right to clarify evidence through cross-examination. Relying on legal precedent, the Tribunal remanded the case back to the Original Authority, directing adherence to procedural requirements for relying on statements as evidence in adjudication proceedings, granting the appellant a fresh opportunity to present their case adequately. en-us Mon, 19 Sep 2016 00:00:00 +0530 Wed, 26 Oct 2016 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332913 The Tribunal set aside the confirmation of duty demand and penalties by the Original Authority against the appellant for alleged clearance of goods without paying Central Excise duty. The Tribunal found that the denial of cross-examination violated principles of natural justice, emphasizing the appellant's right to clarify evidence through cross-examination. Relying on legal precedent, the Tribunal remanded the case back to the Original Authority, directing adherence to procedural requirements for relying on statements as evidence in adjudication proceedings, granting the appellant a fresh opportunity to present their case adequately. Case-Laws Central Excise Mon, 19 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332913