TMI Blog2011 (7) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that the controversy in the present case is squarely covered by the recent decision of this Court in the case of CTO V/s M/s Jain Tubes SBSTR No.291/2008 decided by the Jaipur Bench of this Court on 1.4.2011 in which this Court referring to the provisions of Section 78 (5) of the Act and Rule 55 and circular dtd.1.4.2002 issued by the Commissioner of Commercial Taxes held as under: 13. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es have been now decided by the Hon'ble Supreme Court in favour of Revenue, however, the fact remains that principles of natural justice are yet to be complied with and that is not excluded by the Apex Court in any of these judgments; and on the other hand, the Apex Court has left it open for the Assessing Authority to make such compliance with the principles of natural justice even now. 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority for deciding the penalty proceedings de-novo. Since considerable time has already passed, therefore, it is expected that the Assessing Authority will pass such fresh orders after giving opportunity of hearing to the assessee (s) as aforesaid , within a period of six months from today. No costs. Sd/- (Dr.VINEET KOTHARI),J. 2. Since admittedly, no opportunity was given in the present ..... X X X X Extracts X X X X X X X X Extracts X X X X
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