https://www.taxtmi.com/caselaws?id=364283 A fiscal demand based mainly on purchasers' and witnesses' statements cannot be sustained without effective cross-examination where those statements are the foundation of quantification and lack independent corroboration. Although search material suggested clandestine clearance, it did not by itself complete the duty computation. Denial of cross-examination, or failure to record reasons for refusing it, prejudices the defence and offends natural justice. The adjudication was therefore vitiated, and the matter was remitted for de novo determination of duty and penalty after granting cross-examination of the relied-upon witnesses. en-us Fri, 29 Jun 2018 00:00:00 +0530 Thu, 26 Jul 2018 08:52:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364283 A fiscal demand based mainly on purchasers' and witnesses' statements cannot be sustained without effective cross-examination where those statements are the foundation of quantification and lack independent corroboration. Although search material suggested clandestine clearance, it did not by itself complete the duty computation. Denial of cross-examination, or failure to record reasons for refusing it, prejudices the defence and offends natural justice. The adjudication was therefore vitiated, and the matter was remitted for de novo determination of duty and penalty after granting cross-examination of the relied-upon witnesses. Case-Laws Central Excise Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364283