2010 (10) TMI 14

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..... 574 OF 2008 / 7654 of 2009 - - - Dated:- 28-10-2010 - S.H. Kapadia, K.S. Radhakrishnan and Swatanter Kumar, JJ R.P. Bhatt, Sr. Adv., Arijit Prasad, Adv. Vismai Rao, Adv. B.V. Balaram Das, Adv., for the Appellant Preteesh Kapoor, Adv., Ankur Saigal, Adv. Bina Gupta, Adv., Gaurav Singh, Adv., for the Respondent JUDGEMENT Heard learned counsel on both sides. Delay condoned. Leave gran .....

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..... the case, we are of the view that the principles of natural justice demand that the test results indicated in the Reports submitted by Shriram Institute for Industrial Research, on which reliance is placed by the Department, would certainly require an opportunity to be given to the assessee to cross- examine the expert from the Institute. The question as to whether the assessee has maintained prop .....

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