https://www.taxtmi.com/caselaws?id=766347 CESTAT Chandigarh set aside the impugned order for violating principles of natural justice by denying cross-examination of witnesses whose statements were relied upon by Revenue. Following precedents from Punjab Haryana HC in Jindal Drugs case and Tribunal's decisions in Lauls Ltd. and Tibrewala Industries, the Tribunal held that cross-examination of material witnesses must be allowed per Section 9D of Central Excise Act, 1944. Both appeals were allowed by remand to Original Authority for fresh decision after affording cross-examination opportunity and following prescribed procedure. en-us Thu, 20 Feb 2025 00:00:00 +0530 Mon, 24 Feb 2025 08:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766347 CESTAT Chandigarh set aside the impugned order for violating principles of natural justice by denying cross-examination of witnesses whose statements were relied upon by Revenue. Following precedents from Punjab Haryana HC in Jindal Drugs case and Tribunal's decisions in Lauls Ltd. and Tibrewala Industries, the Tribunal held that cross-examination of material witnesses must be allowed per Section 9D of Central Excise Act, 1944. Both appeals were allowed by remand to Original Authority for fresh decision after affording cross-examination opportunity and following prescribed procedure. Case-Laws Central Excise Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766347