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2022 (4) TMI 985 - HC - VAT and Sales TaxSeeking to call for records of the assessment order - seeking direction to respondent to proceed with the revision of assessment after the completion of the adjudication under the Central Excise Act, 1994 - HELD THAT:- The demand preceded pre-assessment notices, which were issued based on the information gathered from the respondent's counterpart in the Central Excise Department. The fact remains that the Central Excise Department has confirmed the demand proposed in the show cause notice issued under Section 11 A of the Central Excise Act, 1944. The records of the Central Excise Department would indicate the quantum of manufacture and therefore they are relevant for arriving at the sales turn over, which has been suppressed by the petitioner. Hence, prima facie there is no merits for interference at this stage. These writ petitions are dismissed by giving liberty to the petitioner to file a statutory appeal before the Deputy Appellate Commissioner within a period of 30 days from the date of receipt of a copy of this order. The Deputy Appellate Commissioner shall however keep the proceedings pending and await for the orders to be passed by the CESTAT, Chennai, in the statuary appeal filed by the petitioner against the orders determining the demand, which would give the correct indication of the turn over, which has escaped assessment - petition dismissed.
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