https://www.taxtmi.com/caselaws?id=50335 Where an adjudication rests mainly on third-party statements, denial of cross-examination of the makers of those statements vitiates the order for breach of natural justice. The assessee had also filed a detailed reply to the show cause notice, including a limitation objection and factual rebuttal, but the adjudicating authority failed to consider it before passing the order. The impugned demand, credit disallowance and penalties were therefore set aside, and the matter was remanded for fresh decision after granting cross-examination, a reasonable opportunity of personal hearing, and proper consideration of the assessee's reply. en-us Thu, 31 Aug 2000 00:00:00 +0530 Sat, 21 Aug 2010 11:43:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50335 Where an adjudication rests mainly on third-party statements, denial of cross-examination of the makers of those statements vitiates the order for breach of natural justice. The assessee had also filed a detailed reply to the show cause notice, including a limitation objection and factual rebuttal, but the adjudicating authority failed to consider it before passing the order. The impugned demand, credit disallowance and penalties were therefore set aside, and the matter was remanded for fresh decision after granting cross-examination, a reasonable opportunity of personal hearing, and proper consideration of the assessee's reply. Case-Laws Central Excise Thu, 31 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50335