TMI Blog2016 (2) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... rect figures being furnished as alleged by the dealers, there is no other alternative to the inspecting officials except to adopt the figures as furnished by the dealers only at the time of inspection. Observing so, the first respondent rejected the contentions of the petitioner. Therefore, it cannot be said that the first respondent had totally ignored the contentions raised by the petitioner. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the second respondent, along with the officials of the Enforcement Wing, conducted inspection from 9.12.2011 and 22.12.2011 at the business premises of the petitioner and adopted a totally wrong methodology for adopting the stock variation both for manufactured goods and trading goods. Further, even though the petitioner filed detailed objection dated 2.9.2015 along with the statements and documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment Pleader, takes notice for the respondents and submitted that since the petitioner is disputing the factual aspects, the same can be decided only by the appellate forum and not under Article 226 of the Constitution of India. 4. On a perusal of the impugned order, it could be seen that the first respondent had considered the contentions of the petitioner and has given a finding. While com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enge the findings of the first respondent dated 18.01.2015. Since the petitioner has got appellate remedy, I am of the considered view that the writ petition filed by the petitioner challenging the impugned order is liable to be rejected. It is open to the petitioner to challenge the impugned before the appellate authority. With these observations, the Writ Petition is dismissed. No costs. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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