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Central Excise - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Duty demand - The assessee cannot insist upon cross-examination ...


Court Rules Assessee Can't Demand Cross-Examination of Informers if Statements Aren't Used to Support Duty Demand.

December 24, 2015

Case Laws     Central Excise     HC

Duty demand - The assessee cannot insist upon cross-examination of all the informer, especially the statement of whom may not be relied upon by the Department for maintaining the demand. - HC

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