Violations of Principles of Natural Justice

Andaman Timber Industries – CCE [2015] 62 taxmann.com 3 (Supreme Court)

Not allowing the assessee to cross-examine the witnesses by the Adjudicating Authority though the statements of those witnesses were made the basis of the impugned order is a serious flaw which makes the order nullity in as much as it amounted to violation of principles of natural justice because of which the assessee was adversely affected.