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2015 (12) TMI 1206 - HC - Central ExciseDuty demand - Request restraining the respondent no.2 from proceeding any further with reference to the show cause notice, without calling for the witnesses, who have been requested for cross-examination - Held that:- requirement is only of affording an opportunity for that purposes and nothing beyond it. We are also of the opinion that 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. - Appeal disposed of.
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