https://www.taxtmi.com/highlights?id=72048 Principles of natural justice (audi alterem partem) - whether the adjudicating authority was right in refusing an opportunity of cross-examination of natural persons whose statements recorded u/s 108 - Not having been allowed to cross-examine such witness of the prosecution, in the adjudication proceedings, the entire proceedings stood vitiated. The appellate authority had incorrectly held that the appellant was not entitled to cross-examine the prosecution witnesses. - HC en-us Sat, 16 Sep 2023 20:49:37 +0530 Sat, 16 Sep 2023 20:49:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72048 Principles of natural justice (audi alterem partem) - whether the adjudicating authority was right in refusing an opportunity of cross-examination of natural persons whose statements recorded u/s 108 - Not having been allowed to cross-examine such witness of the prosecution, in the adjudication proceedings, the entire proceedings stood vitiated. The appellate authority had incorrectly held that the appellant was not entitled to cross-examine the prosecution witnesses. - HC Highlights Customs Sat, 16 Sep 2023 20:49:37 +0530 https://www.taxtmi.com/highlights?id=72048