2015 (3) TMI 1221

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..... 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 fa .....

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..... ri Ashok Kumar, advocate, on behalf of the petitioner. 2. The petitioner, before this Court, seeks a writ of mandamus directing the respondent No. 2 - Commissioner of Central Excise, Ghaziabad to permit cross-examination of all the fifteen witnesses who had supplied the information leading to the notice as well as for restraining the respondent No. 2 from proceeding any further with reference t .....

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..... 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 main .....

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