https://www.taxtmi.com/caselaws?id=350767 Adjudication based on witness statements requires compliance with binding directions to afford cross-examination of those witnesses. Where the record shows that the authority did not secure the witnesses' attendance and proceeded only on the assumption that they were not traceable, the remand directions are not complied with. An order founded on statements that were never made available for cross-examination is contrary to law and cannot stand. The question of limitation was left open. en-us Tue, 11 Apr 2017 00:00:00 +0530 Fri, 01 Mar 2019 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350767 Adjudication based on witness statements requires compliance with binding directions to afford cross-examination of those witnesses. Where the record shows that the authority did not secure the witnesses' attendance and proceeded only on the assumption that they were not traceable, the remand directions are not complied with. An order founded on statements that were never made available for cross-examination is contrary to law and cannot stand. The question of limitation was left open. Case-Laws Central Excise Tue, 11 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350767