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

..... or that purposes and nothing beyond it. We are also of the opinion that if the Department has recorded statement of fifteen informants 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e information leading to the notice as well as for restraining the respondent no.2 from proceeding any further with reference to the show cause notice, Annexed as Annexure-1 to the present writ petition, without calling for the witnesses, who have been requested for cross-examination. We may at the very outset record that the legal position with regard to reliance upon the statement of informan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cross-examination of all the informer, especially the statement of whom may not be relied upon by the Department for maintaining the demand. In any view of the matter, as and when final orders are passed and the assessee feels that there has been violation of principles of natural justice or settled principles of law, he can always question the order by filing the appeal before the appellant au .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X