2010 (11) TMI 109 - ALLAHABAD HIGH COURT

Question of law - Assessee entitled to cross examine the witnesses whose statements were recorded, relied upon and referred to in the show cause notice -the principles of natural justice and fair play require that the witnesses whose statements were recorded and relied upon to issue the show cause notice, are liable to be examined at that stage- . The exercise of cross-examination commences only after the proceedings for adjudication have commenced. - the order insofar as the cross-examination is concerned, is liable to be set aside.

A C.D. containing documents relied upon by the Department be sufficient or is it mandatory that hard copies be given and/or the copies printed by respondent at the cost of the appellants - The assessee is entitled to the reasonable cost incurred for getting the copies of the documents - the documents have been made available in the form of a C.D., one can read the same - there are any documents, which are not clear, then in that event, if the respondent applies for those documents, then the Department shall, within 15 days of the receipt of the letter in respect of those copies, make them available to the respondent herein at the Department's cost - The appeal is disposed of