https://www.taxtmi.com/caselaws?id=364538 Reliance on witness statements recorded during investigation was held unsustainable where the statutory procedure for admitting such statements was not followed and cross-examination was denied. The adjudicating authority had also not given fresh consideration to the earlier cross-examination findings and had proceeded without complying with the safeguards required before treating the statements as evidence. That non-compliance violated natural justice and deprived the assessee of a fair opportunity to meet the material relied upon. The impugned order was set aside and the matter remanded for fresh adjudication in accordance with the statutory procedure and principles of natural justice. en-us Fri, 20 Jul 2018 00:00:00 +0530 Wed, 01 Aug 2018 06:47:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364538 Reliance on witness statements recorded during investigation was held unsustainable where the statutory procedure for admitting such statements was not followed and cross-examination was denied. The adjudicating authority had also not given fresh consideration to the earlier cross-examination findings and had proceeded without complying with the safeguards required before treating the statements as evidence. That non-compliance violated natural justice and deprived the assessee of a fair opportunity to meet the material relied upon. The impugned order was set aside and the matter remanded for fresh adjudication in accordance with the statutory procedure and principles of natural justice. Case-Laws Central Excise Fri, 20 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364538