Denial of cross-examination of witnesses is violative of principles of natural justice

Last updated: 01 July 2023

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The CESTAT, Ahmedabad has ruled that denying a party the chance to cross-examine witnesses whose statements are used as evidence is a violation of natural justice. In this case, M/s Indu Overseas Pvt. Ltd. was denied this opportunity by the Adjudicating Authority. The Tribunal set aside the original order and remanded the case, requiring a fresh decision after allowing cross-examination.

Court :
CESTAT, Ahmedabad

Brief :
The CESTAT, Ahmedabad in M/s Indu Overseas Pvt. Ltd. v. Commissioner of Central Excise & ST, Rajkot [Excise Appeal No. 12085 of 2013-DB dated June 26, 2023] remanded the order passed by the Adjudicating Authority and held that denial of cross-examination of witnesses is violative of principles of natural justice.

Citation :
Excise Appeal No. 12085 of 2013-DB dated June 26, 2023

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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