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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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2000 (7) TMI 979

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.... issuing necessary summons to the witnesses for their appearance at the time of personal hearing before the adjudicating authority in T-4/28-M/92/SDE. 2. The few facts which are necessary to understand the controversy which arises in this petition are as follows :- "(A) On 12-8-1991, the officers of the respondent searched a person by name Sheriff who was about to board a flight bound for Singapore, as a result of which, the officers recovered certain documents. The said Sheriff also gave a statement implicating the petitioner Ibrahim to the effect that those documents were handed over to him by the petitioner for handing over the same to a person at Singapore. (B) In a follow-up action, the officers sear....

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.... (E) On consideration of the said request, the respondent sent a communication dated 23-3-1993 informing the petitioner that his request for cross-examination of the witnesses had been rejected. He had also sent a notice on 22-4-1993 intimating the petitioner that the case was posted for personal hearing on 21-5-1993. At that stage, the petitioner thought it fit to file this writ petition seeking for the mandamus." 3. The only contention urged by the learned counsel for the petitioner on the strength of the decision reported in 1987 Excise & Customs Cases, Volume 13, page 248 = 1987 (31) E.L.T. 902 (Ker.) Director, Enforcement Directorate v. Fr. Alfrad James Fernandez is that the petitioner has got a right to appear in th....

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.... as he may consider relevant to the enquiry and if necessary, the hearing may be adjourned to future date and in taking such evidence, the adjudicating officer shall not be bound to observe the provisions of the Indian Evidence Act, 1872 (1 of 1872)." 7. Under those circumstances, the adjudicating officer shall give required particulars to the petitioner to put-forth his case by way of giving an explanation to the show cause notice and in view of the specific bar put on Rule 3, the petitioner cannot, as of right, compel, the Adjudicating Authority to permit him to cross-examine the witnesses. 8. Further more, when the order rejecting the said request is appealable under Section 52(4), there is no reason for the petitioner to....