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TMI Blog2021 (4) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... Maharajan. For the Respondent : Mrs.S.Ragaventhre ORDER Heard the learned counsel for the writ petitioner and the learned standing counsel for the respondent. This Court also had the benefit of hearing the assessing authority through video conferencing. 2.The case of the petitioner is that they are both a trader as well as an importer. They are also manufacture of fertilizers for the purpose o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er for the purpose of classifying the goods in question under Chapter 38. The petitioner's counsel would point out that this pamphlet that has been heavily relied upon by the assessing authority has not been projected in the show cause notice. It was also not a subject matter that cropped up during personal hearing. Only in the final order for the first time, the said pamphlet had been introdu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll independently consider the materials to be placed by the petitioner and thereafter pass orders in accordance with law. I make it clear that I have not gone into the merits of the matter. The contentions of both parties are left open. The interference with the impugned order is only on this limited aspect and not on any other ground. 7.The writ petition is allowed accordingly. No costs. Consequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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