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    <title>2015 (12) TMI 1206 - ALLAHABAD HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=269902</link>
    <description>The court dismissed the writ petition seeking mandamus for cross-examination of informants in a Central Excise case. It held that while informant statements must not be relied upon without offering the opportunity for cross-examination, the Department can exercise discretion in relying on select informants. The assessee&#039;s right to appeal the final order for concerns regarding natural justice or legal principles was affirmed. The court emphasized that the Department retains the discretion to use informant evidence as needed, and the assessee&#039;s appeal rights are preserved.</description>
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    <pubDate>Wed, 01 Apr 2015 00:00:00 +0530</pubDate>
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      <title>2015 (12) TMI 1206 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=269902</link>
      <description>The court dismissed the writ petition seeking mandamus for cross-examination of informants in a Central Excise case. It held that while informant statements must not be relied upon without offering the opportunity for cross-examination, the Department can exercise discretion in relying on select informants. The assessee&#039;s right to appeal the final order for concerns regarding natural justice or legal principles was affirmed. The court emphasized that the Department retains the discretion to use informant evidence as needed, and the assessee&#039;s appeal rights are preserved.</description>
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      <pubDate>Wed, 01 Apr 2015 00:00:00 +0530</pubDate>
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