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    <title>2010 (11) TMI 109 - ALLAHABAD HIGH COURT</title>
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    <description>HC held the assessee entitled to cross-examine witnesses whose recorded statements were relied upon in the show-cause notice; cross-examination must be permitted once adjudication commences, and the impugned order on this point is set aside. A CD containing documents relied upon by the Department is sufficient; hard copies are not mandatory. The assessee is entitled to reasonable costs for obtaining copies, and if any document on the CD is unclear the Department must provide legible copies within 15 days at the Department&#039;s cost. Appeal disposed of.</description>
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    <pubDate>Mon, 29 Nov 2010 00:00:00 +0530</pubDate>
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      <title>2010 (11) TMI 109 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=202940</link>
      <description>HC held the assessee entitled to cross-examine witnesses whose recorded statements were relied upon in the show-cause notice; cross-examination must be permitted once adjudication commences, and the impugned order on this point is set aside. A CD containing documents relied upon by the Department is sufficient; hard copies are not mandatory. The assessee is entitled to reasonable costs for obtaining copies, and if any document on the CD is unclear the Department must provide legible copies within 15 days at the Department&#039;s cost. Appeal disposed of.</description>
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