https://www.taxtmi.com/caselaws?id=795786 Denial of effective cross-examination and failure to consider material submissions breached principles of natural justice in the excise adjudication. The Tribunal noted that witness statements were relied on without testing them under Section 9D, cross-examination was wrongly refused because statements were unretracted, and permitted cross-examination was not substantially conducted. It also found that the explanation concerning packing material procured by other franchisees manufacturing the same branded goods was not addressed. A full remand for fresh adjudication was therefore considered unobjectionable, with no substantial question of law arising. en-us Thu, 23 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795786 Denial of effective cross-examination and failure to consider material submissions breached principles of natural justice in the excise adjudication. The Tribunal noted that witness statements were relied on without testing them under Section 9D, cross-examination was wrongly refused because statements were unretracted, and permitted cross-examination was not substantially conducted. It also found that the explanation concerning packing material procured by other franchisees manufacturing the same branded goods was not addressed. A full remand for fresh adjudication was therefore considered unobjectionable, with no substantial question of law arising. Case-Laws Central Excise Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795786