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2020 (3) TMI 378 - HC - Service TaxPrinciples of natural justice - opportunity for cross-examination denied - alleged evasion of tax - HELD THAT:- There are no merit in this appeal. The question of cross-examination of petitioner No.2 by himself and the adjudicating authority does not arise. Even otherwise, the rights of the petitioners are protected. The liberty is granted to the petitioners to adduce any evidence to substantiate their stand and the respondents - authority was also directed to consider the same and pass appropriate orders. Therefore, there is no denial of the rights of the petitioners. The order of the learned Single Judge is sufficient and well reasoned to protect the legal rights of the petitioners. They are entitled to make a statement or otherwise as held by the learned Single Judge - there are no good ground to consider the case of the petitioners - appeal dismissed.
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