https://www.taxtmi.com/highlights?id=65363 Clandestine Removal - As per the provisions of section 9D it is clear that during adjudication, the adjudicating authority is required to first examine the witness in chief and also to form an opinion - It is a settled principle of law that if the authority wants to rely upon the statement of any witness, the opportunity of cross-examination ought to have been given to enable the party to prove its case. Non-providing of the opportunity of cross-examination amounts to violation of the natural justice and in absence of denial of natural justice, such documents/statements cannot be relied upon. - AT en-us Wed, 31 Aug 2022 07:01:49 +0530 Wed, 31 Aug 2022 07:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65363 Clandestine Removal - As per the provisions of section 9D it is clear that during adjudication, the adjudicating authority is required to first examine the witness in chief and also to form an opinion - It is a settled principle of law that if the authority wants to rely upon the statement of any witness, the opportunity of cross-examination ought to have been given to enable the party to prove its case. Non-providing of the opportunity of cross-examination amounts to violation of the natural justice and in absence of denial of natural justice, such documents/statements cannot be relied upon. - AT Highlights Central Excise Wed, 31 Aug 2022 07:01:49 +0530 https://www.taxtmi.com/highlights?id=65363