https://www.taxtmi.com/caselaws?id=760243 CESTAT Ahmedabad set aside the impugned order due to gross violation of natural justice principles. The adjudicating authority failed to provide relied-upon documents to appellants despite requests, only allowing inspection which was insufficient for effective case presentation. The authority also rejected cross-examination requests contrary to Section 138B mandate, which requires cross-examination when statements are admitted as evidence. The denial of personal hearing opportunity and failure to supply documents before fixing hearing dates constituted procedural violations. The tribunal allowed the appeal by way of remand for fresh consideration. en-us Wed, 16 Oct 2024 00:00:00 +0530 Wed, 16 Oct 2024 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760243 CESTAT Ahmedabad set aside the impugned order due to gross violation of natural justice principles. The adjudicating authority failed to provide relied-upon documents to appellants despite requests, only allowing inspection which was insufficient for effective case presentation. The authority also rejected cross-examination requests contrary to Section 138B mandate, which requires cross-examination when statements are admitted as evidence. The denial of personal hearing opportunity and failure to supply documents before fixing hearing dates constituted procedural violations. The tribunal allowed the appeal by way of remand for fresh consideration. Case-Laws Customs Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760243