https://www.taxtmi.com/caselaws?id=370225 The High Court found a serious error in denying the petitioner's request for cross-examination of witnesses in a duty evasion case. Emphasizing the importance of natural justice principles and citing relevant precedents, the Court set aside the order and directed the Adjudicating Authority to allow cross-examination to ensure fairness. The judgment highlighted that witness statements without cross-examination cannot be relied upon, stressing the necessity of this process unless exceptional circumstances exist. The Court concluded by disposing of the petition with directions to uphold principles of natural justice. en-us Fri, 13 Jul 2018 00:00:00 +0530 Wed, 14 Nov 2018 07:12:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370225 The High Court found a serious error in denying the petitioner's request for cross-examination of witnesses in a duty evasion case. Emphasizing the importance of natural justice principles and citing relevant precedents, the Court set aside the order and directed the Adjudicating Authority to allow cross-examination to ensure fairness. The judgment highlighted that witness statements without cross-examination cannot be relied upon, stressing the necessity of this process unless exceptional circumstances exist. The Court concluded by disposing of the petition with directions to uphold principles of natural justice. Case-Laws Central Excise Fri, 13 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370225