Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Principles of Natural Justice - Levy of Penalty - It is no doubt ...

Central Excise

October 12, 2020

Principles of Natural Justice - Levy of Penalty - It is no doubt true that there is no right of cross-examination if sufficient corroborative evidence exists, but in the present case I am unable to find the sufficient corroborative evidence against the appellant and therefore the appellant were justified in asking for cross-examination. Since the cross-examination was denied therefore it vitiates the proceedings qua the appellants. - AT

View Source

 


 

You may also like:

  1. Violation of principles of natural justice - From the statutory provision of section 138 B, it is not the option for the Adjudicating Authority to allow or not to allow...

  2. Principles of natural justice - rejection of cross-examination - The petitioner has approached this Court prematurely as the respondents have only rejected the request...

  3. Right of the accused for cross-examination of parties, whose statement has been relied upon - In the writ appeal, while acknowledging that cross-examination is a part of...

  4. Clandestine Removal - As per the provisions of section 9D it is clear that during adjudication, the adjudicating authority is required to first examine the witness in...

  5. Principles of natural justice (audi alterem partem) - whether the adjudicating authority was right in refusing an opportunity of cross-examination of natural persons...

  6. Levy of penalty u/s 112(a) and u/s 114AA of the Customs Act, 1962 - alleged involvement in forged /fake VKGUY /DEPPB license and imports there under - cross-examination...

  7. Misdeclaration of description and value - Validity of test report - Cross examination of Chemical Examiner - In the present matter, refusal to allow cross-examination of...

  8. Principles of natural justice - It must be borne in mind that the principles of natural justice, is not a one way street. It does not require the authority to keep...

  9. Principle of natural justice - seeking cross examination of driver - fake clearance / deemed exports - The question as to what extent the principles of natural justice...

  10. Principles of natural justice - request for cross examination of panch-witnesses and of departmental officers has been rejected - the allegations of Show Cause Notice...

  11. Wrong classification of goods - Cigar or Cigarette - cross-examination of witnesses - it is incumbent on the adjudicating authority to cross examine the persons whose...

  12. Principles of Natural Justice - allegation of evasion of duty - The authorities have committed a serious error in not allowing the petitioner’s request for...

  13. Levy of penalty u/s 112 of Customs Act on Chartered Accountant (CA) - allegation of fabricating documents and wrongly verifying statements - There are no hesitation to...

  14. Disciplinary enquiry by ICAI - statutory auditors of Satyam Computers Services Limited - Principles of natural justice - HC

  15. Levy of penalty u/s 271(1)(c) - Denial of exemption of capital gains u/s 10(38) on account of sale of shares - The Tribunal also emphasized that the Revenue had failed...

 

Quick Updates:Latest Updates