https://www.taxtmi.com/caselaws?id=359890 The High Court held that the appellant did not provide a sufficient explanation in response to the show-cause notice, thereby not entitling them to cross-examine witnesses. The Court ruled that the issue of violation of natural justice should be determined by the Appellate Tribunal, emphasizing the need for the appellant to substantiate their position before being eligible for cross-examination. Regarding the maintainability of the writ petition against the Adjudicating Authority's order, the Court found it not sustainable as the appellant had a statutory right to appeal before the Appellate Tribunal in fiscal cases. The Court granted the appellant time to file an appeal before the Tribunal, directing a consideration of the appeal on its merits without limitations on the period of limitation. en-us Wed, 25 Apr 2018 00:00:00 +0530 Wed, 06 May 2026 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359890 The High Court held that the appellant did not provide a sufficient explanation in response to the show-cause notice, thereby not entitling them to cross-examine witnesses. The Court ruled that the issue of violation of natural justice should be determined by the Appellate Tribunal, emphasizing the need for the appellant to substantiate their position before being eligible for cross-examination. Regarding the maintainability of the writ petition against the Adjudicating Authority's order, the Court found it not sustainable as the appellant had a statutory right to appeal before the Appellate Tribunal in fiscal cases. The Court granted the appellant time to file an appeal before the Tribunal, directing a consideration of the appeal on its merits without limitations on the period of limitation. Case-Laws Customs Wed, 25 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359890