https://www.taxtmi.com/caselaws?id=778333 CESTAT (Hyderabad Bench) allowed the appeal by ordering remand, holding that absolute confiscation was set aside because the adjudicating authority failed to afford a proper opportunity to cross-examine departmental witnesses, thereby breaching principles of natural justice. The bench noted that statements under Section 138B are relevant in departmental adjudication as well as criminal prosecution, and directed fresh adjudication after permitting effective cross-examination of the witnesses. en-us Fri, 12 Sep 2025 00:00:00 +0530 Mon, 15 Sep 2025 08:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778333 CESTAT (Hyderabad Bench) allowed the appeal by ordering remand, holding that absolute confiscation was set aside because the adjudicating authority failed to afford a proper opportunity to cross-examine departmental witnesses, thereby breaching principles of natural justice. The bench noted that statements under Section 138B are relevant in departmental adjudication as well as criminal prosecution, and directed fresh adjudication after permitting effective cross-examination of the witnesses. Case-Laws Customs Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778333