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    <title>2025 (11) TMI 193 - DELHI HIGH COURT</title>
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    <description>HC dismissed the petition, holding the impugned order under Section 35B CE Act was appealable and the petitioner should have availed the appellate remedy. The Court found no absolute right to unfettered cross-examination; requests must identify specific witnesses and reasons, and blanket demands are unsustainable. Evidence indicated undeclared manufacture across multiple premises and the petitioner&#039;s contention of counterfeit goods did not absolve it. The petitioner declined to pay the required pre-deposit, leaving the Court no option but dismissal of the petition.</description>
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      <title>2025 (11) TMI 193 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=780725</link>
      <description>HC dismissed the petition, holding the impugned order under Section 35B CE Act was appealable and the petitioner should have availed the appellate remedy. The Court found no absolute right to unfettered cross-examination; requests must identify specific witnesses and reasons, and blanket demands are unsustainable. Evidence indicated undeclared manufacture across multiple premises and the petitioner&#039;s contention of counterfeit goods did not absolve it. The petitioner declined to pay the required pre-deposit, leaving the Court no option but dismissal of the petition.</description>
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