https://www.taxtmi.com/caselaws?id=344144 Denial of cross-examination of the Chemical Examiner, after the test report was amended and relied on against the assessee, was treated as a breach of natural justice. The initial report had supported the assessee, and the later amended report formed the basis of the demand confirmation, so cross-examination was necessary to allow an effective rebuttal of the material used by the Revenue. The impugned order was set aside and the matter remanded for fresh decision on merits after granting cross-examination and reconsideration of the issue. en-us Wed, 12 Apr 2017 00:00:00 +0530 Fri, 09 Jun 2017 05:37:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344144 Denial of cross-examination of the Chemical Examiner, after the test report was amended and relied on against the assessee, was treated as a breach of natural justice. The initial report had supported the assessee, and the later amended report formed the basis of the demand confirmation, so cross-examination was necessary to allow an effective rebuttal of the material used by the Revenue. The impugned order was set aside and the matter remanded for fresh decision on merits after granting cross-examination and reconsideration of the issue. Case-Laws Central Excise Wed, 12 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344144