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TMI Blog2016 (12) TMI 1439X X X X Extracts X X X X X X X X Extracts X X X X ..... Certiorari or a writ in the nature of Certiorari or any other writ, order or direction calling for the records pertaining to the Petitioners case and after going into the validity and legality thereof to quash and set aside the impugned demand notice F. No. V(Ch- 84)30264 /Div-IV/12-13 dated 18.04.2016 and Order-in-Original No. SRT-II-DIV-II/- 4/ADJ./15-16 dated 18.02.2016 passed by the Respondent No.3; (b) that this Hon'ble Court be pleased to issue a Writ of Mandamus or a writ in the nature of Mandamus or an other writ, order or direction under Article 226 of the Constitution of India, ordering and directing the Respondents by themselves, their officers, subordinates, servants and agents to refrain forthwith from any adverse action ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no dispute qua the goods being exempt, as could be seen from pages-35 and 75 and when there is no dispute qua the goods being used in the manufacturing process itself loosing its identity, there was no question of raising the demand impugned. 4. Learned Counsel for the petitioners contended that the demand notice was ex facie untenable in law and as the documents which were required for answering the same, could not be obtained despite due diligence, there was clear breach of principles of natural justice also and in these peculiar facts and circumstances of the case, the petitioners may not be relegated to avail alternative remedy, as on the face of it, the order impugned and the show cause notice are not tenable in law. 5. Learned Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade in the reply affidavit in the paragraph which is mentioned hereinabove and the provisions of notification at pages-35 and 75 and when it is undisputed that the goods in question were exempt goods and when it is not the case of even the Department that there was any surreptitious removal and /or suppression of facts then it was, in our prima facie view, duty cast upon the concerned assessing authority to arrive at a clear conclusion qua the goods in question and their nature. In absence of such findings and when the demand is raised without there being any dispute qua the goods as the same were exempt, there seems to be case for even granting some relief by way of interim relief. 7. The reliance placed upon the orders made by the concer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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