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TMI Blog2022 (9) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... ed SCN - HELD THAT:- T he writ petitions are disposed of with the following directions: (i) The respondent/revenue will furnish copies of all such documents referred to in paragraph 79, which are in their physical possession. The respondent/revenue will indicate, clearly, to the petitioners, as to which of those documents are not available in their record. This exercise will be completed within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2022 - - - Dated:- 16-9-2022 - HON'BLE MR JUSTICE RAJIV SHAKDHER AND HON'BLE MS JUSTICE TARA VITASTA GANJU Petitioner Through: Mr Naveen Malhotra with Mr Ritvik Malhotra, Advocates. Mr Akhil Krishan Maggu, Advocate. Respondent Through: Mr Rajesh Mishra, Sr. Standing Counsel with Ms Meenal Duggal, Advocate. RAJIV SHAKDHER, J. (ORAL): 1. The above-captioned writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find mention in paragraph 79 of the aforementioned SCN. (ii) The second grievance articulated by the petitioners is, that they are not being afforded the opportunity to cross-examine the persons whose statements are relied upon against them. The persons, whose statements are relied upon by the respondent/revenue are alluded to in paragraph 79 (B-H) of the aforementioned SCN. (iii) The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmission, that some of these documents are not found in the record available with the respondent/revenue. 3.4 As far as the aspect concerning the opportunity to cross-examine persons who are named in paragraph 79 (B-H) is concerned, Mr Mishra says that the same can only occur, after a final reply is filed by the petitioners. 3.5 Mr Mishra says, that at present, the petitioners have only fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to in clause (i) above, the petitioners shall file their final reply within two weeks thereafter. (iii) Once replies are filed, the adjudicating authority will fix a date for cross-examination of witnesses referred to in paragraph 79 (B-H). (iv) As soon as the aforementioned exercise is over, the concerned authority will proceed to adjudicate the SCN. (v) While adjudicating the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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