TMI Blog2022 (9) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner did not know about these searches. Even otherwise, after a lapse of two years challenging the panchanamas is of no consequence when show cause notice has been issued to the petitioner. The petitioner may raise all the available grounds in reply to the show cause notice before the adjudicating authority. Shri Malhotra learned Counsel for the petitioner has failed to point out any prejudice caused to the petitioner for the aforesaid searches on various dates which have culminated into the issuance of show cause notice. Panchanamas are part of the search and investigation in the factory of the petitioner. The petitioner will have a complete opportunity to dispute the contents of the panchanamas in the adjudicating proceedings. Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conducting the search have not only sealed the generator sets but cigarette manufacturing machines under the provisions of Trade Notice No.2/15 dated 04.02.2015 only on the ground that the non-functioning of the machine for more than 24 hours and were not giving production as per its capacity. 2.3. Vide Notice dated 27.05.2021, the request of the petitioner for de-sealing of the machine and DG sets was declined by the respondents as the petitioner did not file a fresh declaration in compliance with Trade Notice 04/2020-2021 dated 18.01.2021. Being aggrieved by the aforesaid denial, the petitioner has approached this Court by way of this petition challenging not only the validity of the order dated 27.05.2021 as well as the Trade Notice N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hotra has placed reliance on the judgments passed by the Apex Court in various cases which are given below:- 1. Ms. S. Ganga Saran and Sons Ltd. Vs. Income Tax Officer and Others reported in 1981 (3) SCC 143, 2. Dr. Dr. Ms. Anita Sahai Vs. Director of Income Tax (Investigation) and Others reported in the year 2004 SCC Online All 1769: (2004) 266 ITR 597: (2004) 189 CTR 79, 3. Mapsa Tapes Pvt. Ltd. Vs. Union of India reported in 2006 SCC Online P H 2154: (2006) 201 ELT 7, in case of Dr Pratap Singh and Another Vs. Director of Enforcement, Foreign Exchange Regulation Act and Others reported in the year 1985 (3) SCC 72, 4. Cannon India Pvt. Ltd. Vs. Commissioner of Customs reported in the year 2021 SCC Online SC 200, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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