https://www.taxtmi.com/caselaws?id=457903 Adjudication was vitiated where the authority relied on the Investigating Officer's submissions received after the personal hearing without notice to the appellants, depriving them of an opportunity to ? respond, and also refused cross-examination of the co-accused while using his statement to support the charge. Those procedural defects breached the principles of natural justice and rendered the proceedings unsustainable. The matter had to be remanded for fresh adjudication after giving the parties due opportunity to meet the material relied upon. en-us Fri, 01 Mar 1996 00:00:00 +0530 Mon, 30 Sep 2024 16:19:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457903 Adjudication was vitiated where the authority relied on the Investigating Officer's submissions received after the personal hearing without notice to the appellants, depriving them of an opportunity to ? respond, and also refused cross-examination of the co-accused while using his statement to support the charge. Those procedural defects breached the principles of natural justice and rendered the proceedings unsustainable. The matter had to be remanded for fresh adjudication after giving the parties due opportunity to meet the material relied upon. Case-Laws FEMA Fri, 01 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457903