Advertisement
Advertisement
Skip to content
Follow Us on
Advertisement
TOP STORIES
Excise Duty

Cross-examination of witness could not be demanded before filing of reply to SCN & before commencing of adjudication.

Case Law Details

Case Name
Prakash Raghunath Autade Vs Union of India (Bombay High Court)
Date of Judgement/Order
Only available for paid members
Advertisement Prakash Raghunath Autade Vs Union of India (Bombay High Court) Conclusion: Any statement recorded prior to the issuance of such show-cause notice is not a statement recorded in the course of an inquiry or proceeding and no right accrues in favour of a noticee to insist that he be offered for cross-examination the witnesses, whose statements have been recorded. It was only after the statements of witnesses were recorded by the relevant authority in course of adjudication of proceedings and such evidence was regarded as relevant that the noticee had the right to claim that he be...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Advertisement

Join TaxGuru's Network for the latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Reply

Your email address will not be published. Required fields are marked *