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2017 (1) TMI 1345 - KERALA HIGH COURTViolation of principles of natural justice - Two notices were issued with the proposal to assess six machines, two of which were primary crushers, two secondary crushers of size (iii), one secondary crusher of size (ii) and a cone crusher - Held that: - The petitioner admits in the reply dated 24.10.2016, as extracted in the order, that the petitioner initially installed one primary crusher and two secondary ones and later installed a cone crusher without enhancing the production capacity. The compounding as permitted is not based on the production and is for the machines installed and the petitioner's contentions works against himself. When, for all practical purposes, it is admitted that deviation is existing in so far as the machinery installed and operating, from that originally declared for the purposes of compounding; there is no explanation offered as to why, on fresh installation, the same was not brought to the notice of the Assessing Officer - Petition dismissed.
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