TMI Blog2019 (4) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... copy of the report, according to the learned Special Standing Counsel would not have altered the position. - But, generally the theory of empty formality is a valid defence to an allegation of violation of principles of natural justice in the Service Jurisprudence. But, insofar as Revenue Laws are concerned, every material on which a decision is taken, may be relevant. Therefore, we are unable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M. Govind Reddy, learned Special Standing Counsel for the respondents. 3. According to the learned counsel for the petitioner, part of the assessment was time barred, even before the amendment extending the period of limitation was issued. The next contention is that the nature of the product is decided one way by the Assessing Officer not merely based upon his pleadings but also based upon a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the classification claimed by the petitioner and that therefore the non-supply of the Laboratory Test Report or the Vigilance Report did not had any impact upon the assessment. 5. In other words, the contention of the learned Special Standing Counsel is that this Court has to invoke the empty formality theory. The furnishing of the copy of the report, according to the learned Special Standing C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. 8. Therefore, the present Writ Petition is allowed, the impugned order is set aside and the matter is remanded back to the Assessing Officer. The Assessing Officer shall furnish copies of the full set of the Vigilance Report and the Laboratory Test Report within a week of receipt of a copy of this order. Within two (02) weeks from the date of furnishing of the copies of the reports, the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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