https://www.taxtmi.com/caselaws?id=45546 In excise duty proceedings, where the authority proposed to rely on witness statements concerning the use of waste in spinning yarn, fair adjudication required that the assessee be given an opportunity to cross-examine those witnesses if their statements were to be used in the fresh decision. The Court accepted the assessee's contention and remitted the matter with a direction that cross-examination be permitted before any reliance was placed on those statements. en-us Thu, 20 Jul 2000 00:00:00 +0530 Mon, 12 Jul 2010 13:33:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45546 In excise duty proceedings, where the authority proposed to rely on witness statements concerning the use of waste in spinning yarn, fair adjudication required that the assessee be given an opportunity to cross-examine those witnesses if their statements were to be used in the fresh decision. The Court accepted the assessee's contention and remitted the matter with a direction that cross-examination be permitted before any reliance was placed on those statements. Case-Laws Central Excise Thu, 20 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45546