https://www.taxtmi.com/caselaws?id=768091 The Gujarat HC quashed an order-in-original dated 30.10.2023 for failure to comply with CESTAT directions regarding cross-examination of witnesses. The adjudicating authority violated natural justice principles under Section 9D of the Central Excise Act, 1944 by not allowing cross-examination as specifically directed by the Tribunal. Following precedent from a similar case, the HC remanded the matter back to the adjudicating authority with directions to comply with the Tribunal's order dated 04.04.2022, grant proper hearing opportunities, and pass a fresh de novo order within six months. The petition was allowed by way of remand. en-us Fri, 13 Dec 2024 00:00:00 +0530 Tue, 01 Apr 2025 08:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768091 The Gujarat HC quashed an order-in-original dated 30.10.2023 for failure to comply with CESTAT directions regarding cross-examination of witnesses. The adjudicating authority violated natural justice principles under Section 9D of the Central Excise Act, 1944 by not allowing cross-examination as specifically directed by the Tribunal. Following precedent from a similar case, the HC remanded the matter back to the adjudicating authority with directions to comply with the Tribunal's order dated 04.04.2022, grant proper hearing opportunities, and pass a fresh de novo order within six months. The petition was allowed by way of remand. Case-Laws Central Excise Fri, 13 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768091