2018 (4) TMI 1193

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....moorthy, Advocate, For the Appellant 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 t....

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....pinion that the denial of cross-examination is unjustified. 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 adjudi....

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.... is the particular document which has to be supplied, the 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 app....