https://www.taxtmi.com/caselaws?id=779666 CESTAT CHENNAI - AT set aside an ex parte adjudication and allowed the appeal by remand, finding denial of the appellant's valuable right to cross-examine improper. The tribunal held the Adjudicating Authority erred in refusing cross-examination and in treating statements and deleted electronic records as reliable without affording natural-justice safeguards. The matter is remitted for de novo consideration, directing the authority to permit appropriate cross-examination and reassess the evidence. en-us Tue, 07 Oct 2025 00:00:00 +0530 Sat, 23 May 2026 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779666 CESTAT CHENNAI - AT set aside an ex parte adjudication and allowed the appeal by remand, finding denial of the appellant's valuable right to cross-examine improper. The tribunal held the Adjudicating Authority erred in refusing cross-examination and in treating statements and deleted electronic records as reliable without affording natural-justice safeguards. The matter is remitted for de novo consideration, directing the authority to permit appropriate cross-examination and reassess the evidence. Case-Laws Customs Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779666