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    <title>2015 (3) TMI 1221 - ALLAHABAD HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=187267</link>
    <description>The court dismissed the petition seeking a writ of mandamus for cross-examination of informants in Central Excise cases. It clarified that while informant statements can be relied upon by the Department, the assessee must be given an opportunity for cross-examination. The court held that the Department has discretion to choose which informant statements to rely on and that the assessee cannot demand cross-examination of all informants. If the assessee believes there has been a violation of natural justice or legal principles, they can challenge the order through the appellate authority.</description>
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    <pubDate>Tue, 31 Mar 2015 00:00:00 +0530</pubDate>
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      <title>2015 (3) TMI 1221 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=187267</link>
      <description>The court dismissed the petition seeking a writ of mandamus for cross-examination of informants in Central Excise cases. It clarified that while informant statements can be relied upon by the Department, the assessee must be given an opportunity for cross-examination. The court held that the Department has discretion to choose which informant statements to rely on and that the assessee cannot demand cross-examination of all informants. If the assessee believes there has been a violation of natural justice or legal principles, they can challenge the order through the appellate authority.</description>
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      <pubDate>Tue, 31 Mar 2015 00:00:00 +0530</pubDate>
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