https://www.taxtmi.com/caselaws?id=281768 The Court remanded the case to the Assessing Authority due to the absence of an opportunity to cross-examine a crucial witness, leading to a violation of natural justice principles. Despite the remand order, the Assessing Authority proceeded to assess the turnover without providing a chance for cross-examination, which was deemed a serious flaw. The Court emphasized the necessity of granting the assessee an opportunity to rebut adverse evidence, especially when the case rested on the statement of a single witness. As a result, the Court allowed the revision, setting aside the orders of the Tribunal and Assessing Authority, and granting the assessee all consequential benefits. en-us Tue, 05 Dec 2017 00:00:00 +0530 Sat, 06 Jul 2019 07:00:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281768 The Court remanded the case to the Assessing Authority due to the absence of an opportunity to cross-examine a crucial witness, leading to a violation of natural justice principles. Despite the remand order, the Assessing Authority proceeded to assess the turnover without providing a chance for cross-examination, which was deemed a serious flaw. The Court emphasized the necessity of granting the assessee an opportunity to rebut adverse evidence, especially when the case rested on the statement of a single witness. As a result, the Court allowed the revision, setting aside the orders of the Tribunal and Assessing Authority, and granting the assessee all consequential benefits. Case-Laws Central Excise Tue, 05 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281768