2015 (12) TMI 1206

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i,Sr.S.C. ORDER Heard Sri Bharat Ji Agrawal, Senior Advocate, assisted by Sri Ashok Kumar, Advocate, on behalf of the petitioner. The petitioner, before this Court, seeks a writ of mandamus directing the respondent no.2-Commissioner of Central Excise, Ghaziabad to permit cross-examination of all the fifteen witnesses who had supplied the information leading to the notice as well as for restra....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s before issuance of show cause notice, it is not necessary that the evidence of all the fifteen witnesses may be relied upon for the purposes of maintaining the demand. It is always open to the Department to rely upon the evidence of such number of informers, as may be necessary in the facts of the case. The assessee cannot insist upon cross-examination of all the informer, especially the stateme....