https://www.taxtmi.com/caselaws?id=295127 Where adjudication and confiscation rely substantially on witness statements, denial of a requested opportunity for cross-examination amounts to a breach of natural justice unless refusal is cogently justified. The impugned orders were based on statements recorded from multiple persons, but the request for cross-examination was rejected without sufficient reason. As the evidentiary foundation of the demand could not be tested, the orders were held unsustainable and the matter required remand for de novo adjudication after cross-examination and further hearing. en-us Mon, 13 Jan 2020 00:00:00 +0530 Thu, 20 May 2021 08:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295127 Where adjudication and confiscation rely substantially on witness statements, denial of a requested opportunity for cross-examination amounts to a breach of natural justice unless refusal is cogently justified. The impugned orders were based on statements recorded from multiple persons, but the request for cross-examination was rejected without sufficient reason. As the evidentiary foundation of the demand could not be tested, the orders were held unsustainable and the matter required remand for de novo adjudication after cross-examination and further hearing. Case-Laws Central Excise Mon, 13 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295127