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2015 (3) TMI 1221 - HC - Central ExciseCross-examination of witnesses - restraining from proceeding any further with reference to the show cause notice - whether statement of an informant may be relied upon without providing an opportunity to cross-examine the said witness? - Held that: - requirement is only of affording an opportunity and nothing beyond it. If the Department has recorded statement of fifteen informants before issuance of show cause notice, it is not necessary that the evidence of all the fifteen witnesses may be relied upon for the purposes of maintaining the demand. It is always open to the Department to rely upon the evidence of such number of informers, as may be necessary in the facts of the case. The assessee cannot insist upon cross-examination of all the informer, especially the statement of whom may not be relied upon by the Department for maintaining the demand - as and when final orders are passed and the assessee feels that there has been violation of principles of natural justice or settled principles of law, he can always question the order by filing the appeal before the appellate authority - petition disposed off - decided against petitioner.
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