https://www.taxtmi.com/caselaws?id=431650 The Tribunal remanded the appeals to the adjudicating authority, setting aside the penalties imposed on the appellant for alleged Urea diversion for industrial use. Emphasizing the importance of cross-examining witnesses for a correct legal conclusion, the Tribunal aligned with High Court directives and its own precedents, ensuring fair adjudication. The remand instructed the adjudicating authority to conduct cross-examination in compliance with the law, allowing flexibility for de novo adjudication if cross-examination is impractical. This decision aimed to uphold principles of natural justice and statutory provisions for a comprehensive legal resolution. en-us Thu, 17 Nov 2022 00:00:00 +0530 Sun, 18 Dec 2022 21:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431650 The Tribunal remanded the appeals to the adjudicating authority, setting aside the penalties imposed on the appellant for alleged Urea diversion for industrial use. Emphasizing the importance of cross-examining witnesses for a correct legal conclusion, the Tribunal aligned with High Court directives and its own precedents, ensuring fair adjudication. The remand instructed the adjudicating authority to conduct cross-examination in compliance with the law, allowing flexibility for de novo adjudication if cross-examination is impractical. This decision aimed to uphold principles of natural justice and statutory provisions for a comprehensive legal resolution. Case-Laws Central Excise Thu, 17 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431650