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M/s S.L. Industries, M/s Panchamal Plastics Versus The Commissioner of Central Excise And Service Tax

2015 (9) TMI 412 - KARNATAKA HIGH COURT

Evasion of duty - Request to furnish documents sought for - Held that:- Documents referred to in the show cause notices in question has been furnished to petitioners. Concededly the documents which are now sought for by petitioners in their respective representations have not been relied upon in the show cause notices by respondent except seizure mahazar. In fact, documents referred in seizure mahazar has also been furnished to petitioners along with the documents in three (3) volumes and as suc .....

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rs that documents which are indicated in the show cause notices have not been furnished to petitioners. It is also not their case that same has been relied upon by the respondent. Hence, for this reason also no direction can be issued to respondent. Hence, writ petitions stand dismissed as being devoid of merits - Decided against assessee. - Writ Petition No. 2292/2015 , Writ Petition No.45209/2014 (T-RES), W.P.No.45209/2014 - Dated:- 25-4-2015 - Aravind Kumar, J. For the Appellant : Sri Chandra .....

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resentations is required as otherwise petitioners would not be in a position to effectually defend their rights and petitioners would not be in a position to file effective statement of objections or reply to show cause notices. Hence, petitioners are seeking for a writ of mandamus to respondent to direct them to furnish the documents sought for. 2. I have the heard the arguments of Sri. Chandrashekar, learned counsel appearing for petitioners and Sri. Jeevan J. Neeralgi, learned counsel appeari .....

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e said representations are attempting to proceed with the adjudication of show cause notices and show cause notices when read in its totality would indicate that statement of certain dealers said to have been given for having transacted with the petitioners are being made use of in the adjudication proceedings and if petitioners are kept in dark namely, not knowing as to what is the statement given by those dealers, who have appeared before the authorities, petitioners would be deprived of filin .....

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, which has also been granted and as such, documents now sought for in the representations is a ruse to protract the proceedings and as such he prays for present writ petitions being dismissed. 5. Having heard the learned Advocates appearing for parties and on perusal of case papers, it would indicate that on the intelligence gathered by the Officers of respondent there has been evasion of payment of applicable central excise duties by petitioners, show cause notices came to be issued to petitio .....

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t same has been issued by relying upon the records / documents referred to thereunder. 6. Though Sri. Chandrashekar, learned counsel appearing for petitioners had submitted on the previous date of hearing about non receipt of documents referred to thereunder, today he has fairly submitted that three (3) volumes of documents has been furnished by respondent and same is referred to in the show cause notices in question. His submission is placed on record. 7. Perusal of representations submitted by .....

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