https://www.taxtmi.com/caselaws?id=352550 Long-dormant show-cause notices could not be revived after years without a satisfactory explanation, as unexplained delay caused serious prejudice and offended fair adjudicatory process; the adjudication founded on those notices was set aside. Adjudication based substantially on witness statements also could not stand where the assessee was denied cross-examination of the relied-upon witnesses, because reliance on untested statements breached natural justice; that matter was remanded for fresh consideration with cross-examination opportunity where relied upon. en-us Mon, 20 Nov 2017 00:00:00 +0530 Tue, 03 Jul 2018 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352550 Long-dormant show-cause notices could not be revived after years without a satisfactory explanation, as unexplained delay caused serious prejudice and offended fair adjudicatory process; the adjudication founded on those notices was set aside. Adjudication based substantially on witness statements also could not stand where the assessee was denied cross-examination of the relied-upon witnesses, because reliance on untested statements breached natural justice; that matter was remanded for fresh consideration with cross-examination opportunity where relied upon. Case-Laws Central Excise Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352550