9911796707
TMI Blog2023 (3) TMI 1464X X X X Extracts X X X X X X X X Extracts X X X X ..... - - X X X X Extracts X X X X X X X X Extracts X X X X ..... essment in question, directing de novo assessment, in line with the principles of natural justice. 4. However, in the present case, the petitioner has challenged the impugned order of assessment by way of statutory appeal in January, 2023. Inter alia the petitioner has specifically raised the ground now raised and argued in this writ petition. The petitioner has approached the statutory authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P.No.1439 of 2021 dated 25.10.2021] as well as decision of Calcutta High Court in the case of Kantilal Somehand Shah and Another v Collector of Customs & C.Ex., West Bengal and another 1982 (10) E.L.T. 902(Cal.). 6. They point out that in the cases cited above, the respective petitioners had availed appellate remedy despite which the Courts were inclined to intervene for violation of principles o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate authority under the Act is co-terminus with that of an Assessing Officer and hence any lacunae in procedure can well be corrected even at that stage. There are thus, in my considered view, no extraordinary circumstances in the present case to persuade me to intervene in the impugned order and I thus leave it to the petitioner to pursue the statutory appeal that it has filed. 9. These writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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