Section 138B applies only to criminal prosecutions, cannot compel cross-examination in civil adjudication; matter remanded for de novo hearing

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....The HC allowed the appeal and remanded the matter to the Tribunal for fresh consideration, holding that Section 138B applies exclusively to criminal prosecution proceedings and cannot be invoked to mandate cross-examination in civil adjudication under the Act. The Tribunal erred in directing cross-examination without finding that witness statements had been recorded and were intended to be relied upon against the respondent; consequently the direction was unfounded and unsustainable. The HC further found the Tribunal's remand limited to cross-examination defective for failing to address other contested issues. The case is returned to the Tribunal for de novo adjudication consistent with these principles.....