<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2001 (2) TMI 175 - CEGAT, COURT NO. I, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=50460</link>
    <description>CEGAT noted that an adjudication is vitiated where relied-upon documents are not supplied and witnesses whose statements are used against the noticees are not made available for effective cross-examination, because such defects deny a fair hearing. It further stated that the prescribed opportunity to have the goods retested at the Central Revenue Control Laboratory had to be afforded, and private testing was not an acceptable substitute. On these grounds, the impugned adjudication was set aside and the matter remitted for fresh decision after compliance with natural justice, including disclosure of documents, cross-examination, and retesting if sought.</description>
    <language>en-us</language>
    <pubDate>Thu, 01 Feb 2001 00:00:00 +0530</pubDate>
    <lastBuildDate>Sat, 21 Aug 2010 18:11:32 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=88940" rel="self" type="application/rss+xml"/>
    <item>
      <title>2001 (2) TMI 175 - CEGAT, COURT NO. I, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=50460</link>
      <description>CEGAT noted that an adjudication is vitiated where relied-upon documents are not supplied and witnesses whose statements are used against the noticees are not made available for effective cross-examination, because such defects deny a fair hearing. It further stated that the prescribed opportunity to have the goods retested at the Central Revenue Control Laboratory had to be afforded, and private testing was not an acceptable substitute. On these grounds, the impugned adjudication was set aside and the matter remitted for fresh decision after compliance with natural justice, including disclosure of documents, cross-examination, and retesting if sought.</description>
      <category>Case-Laws</category>
      <law>Central Excise</law>
      <pubDate>Thu, 01 Feb 2001 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=50460</guid>
    </item>
  </channel>
</rss>