section 10(38) of the Act.\n4. (2015) 281 CTR 241 (SC) Andaman Timber Industries -Vs- Commissioner Of Central Excise\nNot allowing assessee to cross-examine witnesses by adjudicating authority though statements of those witnesses were made as basis of impugned order, amounted in serious flaw which make impugned order nullity as it amounted to violation of principles of natural