https://www.taxtmi.com/caselaws?id=46233 A party's request to cross-examine the representatives of two concerns was material where the defence depended on showing that the goods were entered in their books and central excise duty had been paid. The record indicated that this request was specifically raised in response to the show cause notice, but it was not effectively considered. As the opportunity to test the alleged lacunae was necessary for a fair defence, the matter required reconsideration by the assessing authority. The impugned orders were therefore set aside and the dispute was restored for fresh adjudication. en-us Thu, 18 Apr 2002 00:00:00 +0530 Thu, 10 Oct 2013 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46233 A party's request to cross-examine the representatives of two concerns was material where the defence depended on showing that the goods were entered in their books and central excise duty had been paid. The record indicated that this request was specifically raised in response to the show cause notice, but it was not effectively considered. As the opportunity to test the alleged lacunae was necessary for a fair defence, the matter required reconsideration by the assessing authority. The impugned orders were therefore set aside and the dispute was restored for fresh adjudication. Case-Laws Central Excise Thu, 18 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46233