https://www.taxtmi.com/caselaws?id=795029 Cross-examination of witnesses whose statements underpin a clandestine-removal allegation is a permissible means to dispute alleged admissions. Rejecting that request without communicating the decision or allowing a further effective reply on merits breaches audi alteram partem and denies a reasonable opportunity to defend. The article notes that this procedural defect meant the allegation was not proved and the demand was set aside; it equally invalidated individual penalties because the penalised persons lacked a fair opportunity to present their defence. A remand was considered purposeless due to the age of the alleged activity. en-us Tue, 14 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795029 Cross-examination of witnesses whose statements underpin a clandestine-removal allegation is a permissible means to dispute alleged admissions. Rejecting that request without communicating the decision or allowing a further effective reply on merits breaches audi alteram partem and denies a reasonable opportunity to defend. The article notes that this procedural defect meant the allegation was not proved and the demand was set aside; it equally invalidated individual penalties because the penalised persons lacked a fair opportunity to present their defence. A remand was considered purposeless due to the age of the alleged activity. Case-Laws Central Excise Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795029