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2016 (9) TMI 665 - MADRAS HIGH COURTIssuance of directions to the respondent to furnish the records in support of the alleged purchases and sales effected through containers - permitting the petitioner to conduct the cross examination of the 3rd parties - conduct a detailed enquiry, before proceeding with the Revision Notices and permit the petitioner to file their final objections and grant a personal hearing - receipt of the copy of the report from the Assistant Commissioner (CT), Central Enforcement Wing, Zone-1 by Assessing Officer - verbatim repetition of the report of the Enforcement Wing for issuance of pre-revision notice - Held that: - Assessing Officer is a Statutory Authority, who has to complete the Assessment in accordance with law and not be solely guided by the report of the Enforcement Wing and at best such report should be treated as an information and a cause of action for issuing a show cause notice. Once the dealer files their objections, the Assessing Authority is expected to independently apply his/her mind to the factual details and the legal positions pointed out by the dealer and then take a decision in accordance with law. The petitioner directed to submit a representation to Assessing Officer, clearly indicating the documents which they require. On receipt of the representation, the Assessing Officer, shall address the Assistant Commissioner (CT), Central Enforcement Wing-I, Chennai-6, inform about the directions issued by Court and request for supply of all the documents sought for by the petitioner. After receiving those documents from the Central Enforcement Wing-I, copies there of shall be provided to the petitioner and thereafter, the petitioner is entitled to submit their objections and on receipt of the objections, the Assessing Officer shall afford an opportunity of personal hearing to the petitioner and if the request for cross examination is made, such request should also be acceded to and thereafter, the Assessing Officer shall complete the assessment by independently applying her mind to all the issues that may be pointed out by the petitioner in their objections, after receiving the documents - petition disposed off - decided in favor of petitioner.
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