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    <title>2018 (9) TMI 821 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal, affirming that the request for cross-examination was premature. The Commissioner was directed to follow proper adjudication procedures, including the examination and cross-examination of witnesses, at the appropriate stage. The Tribunal emphasized the importance of fair play and the discretionary power of the adjudicating authority, exercised with reasonable care and caution. The appeal was disposed of accordingly.</description>
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      <description>The Tribunal dismissed the appeal, affirming that the request for cross-examination was premature. The Commissioner was directed to follow proper adjudication procedures, including the examination and cross-examination of witnesses, at the appropriate stage. The Tribunal emphasized the importance of fair play and the discretionary power of the adjudicating authority, exercised with reasonable care and caution. The appeal was disposed of accordingly.</description>
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