TMI Blog2018 (2) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... that he had only dealt with the DEPB scripts and purchased the same from Mr.Satish Mohan Agarwal, New Delhi and he is no way connected with the allegations made in the SCN - petition dismissed. - W.P. No.48121 of 2006 M.P. No.2 of 2006 - - - Dated:- 8-1-2018 - T. S. Sivagnanam, J. For the Petitioner : Mr.R.Thiyagarajan, for Mr.M.Muthappan For the Respondents : Mr.G.M.Syed Nurullah She ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, but there are several other noticees as could be seen from the show cause notice dated 19.12.2005. As there are specific allegations against all such noticees so far as the petitioner is concerned, the show cause notice proposed to levy penalty under Section 112(a) of the Customs Act, 1962. The allegation pertains to the genuinity and legality of the DEPB licence. The DRI officers are the offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent case, as the show cause notice was based upon a report submitted by an Energy Auditor. Therefore, the Court held that the report or statement of such person should be made available and all other documents should also be made available to the cross-examination. As pointed out, in the instant case, the petitioner cannot insist upon the cross examination of the Investigating Officers. 5.How ..... X X X X Extracts X X X X X X X X Extracts X X X X
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