https://www.taxtmi.com/caselaws?id=399462 The Tribunal found that the denial of cross-examination in the case involving a penalty under Rule 26 of the Central Excise Rules, 2002, violated the principles of natural justice. Emphasizing the importance of individual rights to challenge orders and the necessity for a fair chance to defend against allegations, the Tribunal set aside the penalty of Rs. 1 lac imposed on the appellant. It highlighted the lack of concrete evidence linking the seized documents to the appellant and the failure to examine relevant individuals to establish ownership, ultimately ruling in favor of the appellant and allowing the appeal with consequential relief. en-us Fri, 11 Sep 2020 00:00:00 +0530 Mon, 12 Oct 2020 11:03:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399462 The Tribunal found that the denial of cross-examination in the case involving a penalty under Rule 26 of the Central Excise Rules, 2002, violated the principles of natural justice. Emphasizing the importance of individual rights to challenge orders and the necessity for a fair chance to defend against allegations, the Tribunal set aside the penalty of Rs. 1 lac imposed on the appellant. It highlighted the lack of concrete evidence linking the seized documents to the appellant and the failure to examine relevant individuals to establish ownership, ultimately ruling in favor of the appellant and allowing the appeal with consequential relief. Case-Laws Central Excise Fri, 11 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399462