Cross-examination Unnecessary for statements intended for independent evidence corroboration

Annai Poly Packs Vs Deputy Director (Madras High Court)

Madras High Court held that there is no merits in challenge to orders on the ground of no cross-examination since the statements are merely intended for corroboration of independent evidence.

Facts- In these Writ Petitions, the petitioners have challenged the impugned Order-in-Original dated 22.12.2017 passed by the fifth respondent Commissioner of CGST & Central Excise.

Petitioner mainly contested that despite repeated requests for cross-examination, the petitioners were not allowed to cross

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