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2010 (4) TMI 556 - CESTAT, MUMBAINatural Justice – most relevant witness for case not appearing for cross examination, and matter decided based o other evidence. Held that – there was violation of natural justice principle. Department’s plea that cross examination was not necessary rejected as remand order Tribunal had given specific direction for that purpose and department had not challenged same. Further held that – transaction taking place in 1994 and department conducting enquiries about same in 1996 after personal hearing, held that report of such belated enquiry could not be relied on.
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