2018 (3) TMI 1138

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....ant Commissioner (AR) for the respondent Per: Ramesh Nair Shri V M Advani, Learned Counsel appearing for appellant, at the outset submits that in the present case the appellant was not allowed cross-examination of the witnesses.  He submits that in identical case this Tribunal has remanded the matter to the adjudicating authority to conduct the cross-examination of the witnesses in the ....

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....he appellant.  In similar case, we remanded the matter to the adjudicating authority for passing fresh order after allowing the cross-examination.  Following our aforesaid orders, we set aside the impugned order and direct the adjudicating authority to allow cross-examination and thereafter pass a reasoned order.  We make it clear that the adjudicating authority is not precluded fro....