https://www.taxtmi.com/caselaws?id=457749 Cross-examination of a co-accused was treated as essential to establish liability, and the earlier remand required readjudication on that basis. When the witness was again not produced by the department, the adjudicating authority had no material foundation to record findings against the respondents. The revisional authority found no infirmity in the dropping of charges after remand and did not examine the remaining submissions. The charges were therefore upheld as dropped, and the challenge to the order failed. en-us Tue, 10 Jul 2001 00:00:00 +0530 Thu, 26 Sep 2024 17:19:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457749 Cross-examination of a co-accused was treated as essential to establish liability, and the earlier remand required readjudication on that basis. When the witness was again not produced by the department, the adjudicating authority had no material foundation to record findings against the respondents. The revisional authority found no infirmity in the dropping of charges after remand and did not examine the remaining submissions. The charges were therefore upheld as dropped, and the challenge to the order failed. Case-Laws FEMA Tue, 10 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457749