https://www.taxtmi.com/highlights?id=83911 The Tribunal held that the original adjudicating authority had erred in denying the opportunity of cross-examination to the respondent during the adjudication proceedings, thereby violating the principles of natural justice. Consequently, the matter was remanded back to the original authority to reconsider the case after allowing the cross-examination of the Director of M/s Auspicious Ornaments. The Tribunal found no error in the direction given by the first appellate authority for remanding the matter, and hence, the appeal filed by the revenue was dismissed. en-us Thu, 12 Dec 2024 08:55:57 +0530 Wed, 11 Dec 2024 19:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=83911 The Tribunal held that the original adjudicating authority had erred in denying the opportunity of cross-examination to the respondent during the adjudication proceedings, thereby violating the principles of natural justice. Consequently, the matter was remanded back to the original authority to reconsider the case after allowing the cross-examination of the Director of M/s Auspicious Ornaments. The Tribunal found no error in the direction given by the first appellate authority for remanding the matter, and hence, the appeal filed by the revenue was dismissed. Highlights Customs Thu, 12 Dec 2024 08:55:57 +0530 https://www.taxtmi.com/highlights?id=83911