https://www.taxtmi.com/caselaws?id=200232 The appeal was allowed, and the penalty imposition was set aside based on the same grounds as the earlier order. The Tribunal emphasized the importance of providing cross-examination of witnesses as requested by the appellants to ensure compliance with the principle of natural justice. The matter was remanded for fresh de novo adjudication to uphold procedural fairness, in line with the provisions of Section 138(1)(b). en-us Mon, 30 Jan 2017 00:00:00 +0530 Sat, 24 Mar 2018 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200232 The appeal was allowed, and the penalty imposition was set aside based on the same grounds as the earlier order. The Tribunal emphasized the importance of providing cross-examination of witnesses as requested by the appellants to ensure compliance with the principle of natural justice. The matter was remanded for fresh de novo adjudication to uphold procedural fairness, in line with the provisions of Section 138(1)(b). Case-Laws Customs Mon, 30 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200232