https://www.taxtmi.com/caselaws?id=762368 CESTAT Chennai upheld the rejection of cross-examination requests for six DRI officers and one co-noticee. The tribunal held that cross-examination is not automatically granted and depends on the adjudicating authority's discretion. Since no statements from the officers were used against the appellant and the appellant had made a confessional statement, cross-examination was unnecessary. The officers were not material witnesses, and the appellant could address investigation concerns through written submissions to the show-cause notice. The decision was deemed judicious and not arbitrary. en-us Wed, 27 Nov 2024 00:00:00 +0530 Fri, 29 Nov 2024 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762368 CESTAT Chennai upheld the rejection of cross-examination requests for six DRI officers and one co-noticee. The tribunal held that cross-examination is not automatically granted and depends on the adjudicating authority's discretion. Since no statements from the officers were used against the appellant and the appellant had made a confessional statement, cross-examination was unnecessary. The officers were not material witnesses, and the appellant could address investigation concerns through written submissions to the show-cause notice. The decision was deemed judicious and not arbitrary. Case-Laws Customs Wed, 27 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762368