https://www.taxtmi.com/caselaws?id=460464 The Tribunal found that the Adjudicating Authority violated principles of natural justice by denying the appellant access to documents and the opportunity to cross-examine witnesses, as mandated by Section 35D of the Central Excise Act, 1944. Consequently, the Tribunal deemed the order unsustainable and required a reconsideration of the case. The demand for Excise Duty, primarily based on witness statements, was also found insufficient without cross-examination, leading to a remand for fresh consideration. The decision underscored the importance of fair procedural practices in adjudication. en-us Wed, 25 Oct 2023 00:00:00 +0530 Mon, 27 Jan 2025 13:30:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460464 The Tribunal found that the Adjudicating Authority violated principles of natural justice by denying the appellant access to documents and the opportunity to cross-examine witnesses, as mandated by Section 35D of the Central Excise Act, 1944. Consequently, the Tribunal deemed the order unsustainable and required a reconsideration of the case. The demand for Excise Duty, primarily based on witness statements, was also found insufficient without cross-examination, leading to a remand for fresh consideration. The decision underscored the importance of fair procedural practices in adjudication. Case-Laws Central Excise Wed, 25 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460464