https://www.taxtmi.com/caselaws?id=51161 The manufacturer of chewing tobacco was held liable for duty under the Excise Tariff, with penalties imposed for non-duty paid tobacco. The case centered on the abrupt termination of cross-examination by the Commissioner without a valid explanation, raising concerns about procedural fairness. The judgment emphasized the importance of providing a reasonable opportunity for cross-examination to ensure a fair hearing. As a result, the matter was remanded for genuine efforts to enforce witness attendance and proper cross-examination. The appeals were allowed, setting aside the impugned order due to procedural irregularities and lack of adequate cross-examination. en-us Thu, 10 Jan 2002 00:00:00 +0530 Thu, 23 Sep 2010 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51161 The manufacturer of chewing tobacco was held liable for duty under the Excise Tariff, with penalties imposed for non-duty paid tobacco. The case centered on the abrupt termination of cross-examination by the Commissioner without a valid explanation, raising concerns about procedural fairness. The judgment emphasized the importance of providing a reasonable opportunity for cross-examination to ensure a fair hearing. As a result, the matter was remanded for genuine efforts to enforce witness attendance and proper cross-examination. The appeals were allowed, setting aside the impugned order due to procedural irregularities and lack of adequate cross-examination. Case-Laws Central Excise Thu, 10 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51161