https://www.taxtmi.com/caselaws?id=790755 Denial of cross-examination of material witnesses whose statements formed the basis of the demand vitiated the adjudication. The Tribunal held that, where the Revenue relies on such statements, the assessee's request for cross-examination cannot be refused without sufficient justification, and the statutory procedure under Section 9D of the Central Excise Act, 1944 must be followed. As the request had been declined before both lower authorities, the impugned orders were set aside and the matter was remanded for fresh adjudication after granting cross-examination and complying with the prescribed procedure. en-us Wed, 29 Apr 2026 00:00:00 +0530 Thu, 30 Apr 2026 07:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790755 Denial of cross-examination of material witnesses whose statements formed the basis of the demand vitiated the adjudication. The Tribunal held that, where the Revenue relies on such statements, the assessee's request for cross-examination cannot be refused without sufficient justification, and the statutory procedure under Section 9D of the Central Excise Act, 1944 must be followed. As the request had been declined before both lower authorities, the impugned orders were set aside and the matter was remanded for fresh adjudication after granting cross-examination and complying with the prescribed procedure. Case-Laws Central Excise Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790755