https://www.taxtmi.com/caselaws?id=440839 Reliance on witness statements without granting cross-examination, and without a reasoned order on the request for cross-examination, was treated as a breach of natural justice. The Tribunal noted that the adjudication order materially depended on those statements, and that the statutory procedure under Section 9D had not been followed. Because the defect went to the root of the adjudication, the proper course was to set aside the order and remand the matter for fresh consideration after allowing cross-examination of the identified witnesses. en-us Wed, 19 Jul 2023 00:00:00 +0530 Fri, 28 Jul 2023 09:19:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440839 Reliance on witness statements without granting cross-examination, and without a reasoned order on the request for cross-examination, was treated as a breach of natural justice. The Tribunal noted that the adjudication order materially depended on those statements, and that the statutory procedure under Section 9D had not been followed. Because the defect went to the root of the adjudication, the proper course was to set aside the order and remand the matter for fresh consideration after allowing cross-examination of the identified witnesses. Case-Laws Central Excise Wed, 19 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440839