2018 (4) TMI 1193

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....t Shri S. Govindarajan, AC (AR), For the Respondent Per Bench The appellant has come in appeal against letter dt. 25.10.2017 in response to request for cross examination made by him, conveying that cross examination asked in respect of the persons will not serve any purpose and the same is rejected. 2. The Ld. Advocate Shri G. Krishnamoorthy submits that appellant is a co-noticee in respect of....

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....ustified. The decision relied by the ld. AR in the case of Kanungo & Co. (supra) is on different facts and distinguishable. In the said case, the request was for cross-examination of informer which was declined. Further, the decision was rendered prior to introduction of Section 138B and 9D in the relevant enactments. We therefore direct the adjudicating authority to follow the provisions of secti....

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....e grievance of appellant cannot be entertained. They allege that the department has furnished only selective letters. It is not the case of the appellant that after request to supply a particular document, the department has denied the request. In addition, it is also to be mentioned that these documents are not relied upon documents. The appellant intends to take assistance from these documents t....