https://www.taxtmi.com/highlights?id=55109 Principles of Natural Justice - Levy of Penalty - It is no doubt true that there is no right of cross-examination if sufficient corroborative evidence exists, but in the present case I am unable to find the sufficient corroborative evidence against the appellant and therefore the appellant were justified in asking for cross-examination. Since the cross-examination was denied therefore it vitiates the proceedings qua the appellants. - AT en-us Mon, 12 Oct 2020 11:03:40 +0530 Mon, 12 Oct 2020 11:03:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55109 Principles of Natural Justice - Levy of Penalty - It is no doubt true that there is no right of cross-examination if sufficient corroborative evidence exists, but in the present case I am unable to find the sufficient corroborative evidence against the appellant and therefore the appellant were justified in asking for cross-examination. Since the cross-examination was denied therefore it vitiates the proceedings qua the appellants. - AT Highlights Central Excise Mon, 12 Oct 2020 11:03:40 +0530 https://www.taxtmi.com/highlights?id=55109