TMI Blog2016 (6) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... nly a third of the amount may have been tendered by now. The petitioner only knows that stock shortage was discovered in course of the raid in September, 2015, but the petitioner is not aware of any other misgivings that the authorities may harbour against the petitioner. Since the opportunity afforded to the petitioner appears to have been a meaningless exercise without the petitioner being confronted with the material against the petitioner as may have been contained in the proposal forwarded by the Durgapur Commissionerate to the Chief Commissioner, the order impugned dated March 15, 2016 cannot be sustained. Accordingly, such order is liable to be set aside. However, since it is evident that the petitioner has not tendered payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner has not objected to the payment of such excise duty, since the payment would be held to the credit of the petitioner and the same would be subject to an order of adjudication as to the shortage of goods. The petitioner refers to a notice of November 30, 2015 issued by the office of the Chief Commissioner requiring the petitioner to show cause why appropriate steps would not be taken against the petitioner in terms of the notification of March 21, 2014. The petitioner replied to the notice of November 30, 2015 on Februrary 18, 2016 and the petitioner referred to the proposal of the Durgapur Commissionerate not being supplied to the petitioner. The petitioner s representative attended a haring and, thereafter, the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered in course of the raid and there is no doubt that such other anomalies find reference in the proposal forwarded by the Durgapur Commissionerate to the Chief Commissioner. But the show-cause notice of November 30, 2015 issued by the Chief Commissioner to the petitioner did not append a copy of the proposal nor did such notice set out the salient contents of the proposal for the petitioner to make a meaningful representation in such regard. Since it appears from the order impugned dated March 15, 2016 that the proposal was not made over to the petitioner s representative in course of the personal hearing, the petitioner only knows that stock shortage was discovered in course of the raid in September, 2015, but the petitioner is not awa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntitled to issue a fresh notice to the petitioner to take appropriate steps under the notification of March 21, 2014, subject to the Chief Commissioner making the petitioner aware of the material against the petitioner contained in any report or proposal that the Chief Commissioner may rely on for such purpose. Since this petition has been disposed of without considering the petitioner s challenge to the constitutionality of the notification of March 21, 2014, such question is left open and the disposal of this petition should not prejudice the petitioner on such count. There will be no order as to costs. Urgent certified website copies of this order, if applied for, be supplied to the parties subject to compliance with all requisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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