https://www.taxtmi.com/caselaws?id=353309 Where a demand is based directly on witness statements alleging that multiple units functioned as one and supporting denial of SSI exemption and clubbing of clearances, fair adjudication requires supply of those relied-upon statements and an opportunity for cross-examination. The record did not establish that the statements were unavailable, and their possible existence in other investigation files could not be excluded. Accordingly, the appellants were entitled to receive the statements and test their veracity before adjudication; if the statements were genuinely unavailable or the witnesses could not be produced, the authority could proceed only on legally available material. en-us Thu, 28 Dec 2017 00:00:00 +0530 Fri, 09 Feb 2018 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353309 Where a demand is based directly on witness statements alleging that multiple units functioned as one and supporting denial of SSI exemption and clubbing of clearances, fair adjudication requires supply of those relied-upon statements and an opportunity for cross-examination. The record did not establish that the statements were unavailable, and their possible existence in other investigation files could not be excluded. Accordingly, the appellants were entitled to receive the statements and test their veracity before adjudication; if the statements were genuinely unavailable or the witnesses could not be produced, the authority could proceed only on legally available material. Case-Laws Central Excise Thu, 28 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353309