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2019 (3) TMI 1625 - HC - Central ExcisePrinciples of Natural Justice - case of petitioner is that the detailed objection filed by the petitioner on 06.02.2018 enclosing various particulars in regard to the excess returns filed under the provisions of the Central Excise Act and the details in connection therewith has not been taken into account at all by the Assessing Officer - HELD THAT - The Offer notes that the proper break up for excise duty has not been furnished. The Officer also makes a reference to the personal hearing on 23.11.2018 where according to the petitioner there was no discussion regarding the details furnished in regard to the Central Excise Act. There shall be an order of status-quo. Counter to be filed on or before 29.03.2019. List the case on 29.03.2019.
Issues:
1. Quashing of an order and directing a fresh order after granting an opportunity of being heard. 2. Stay on the operation of the impugned order pending disposal of the petition. Analysis: 1. The petitioner sought a Writ of Certiorarified Mandamus to quash an order dated 30.11.2018 and direct the respondent to issue a fresh order after considering the records filed on 2.3.2018 and objections dated 6.2.2018. The petitioner's counsel argued that the Assessing Officer did not consider the detailed objections and particulars provided regarding excess returns under the Central Excise Act. The petitioner claimed that during a personal hearing on 23.11.2018, there was no discussion on the details related to the Central Excise Act. The court ordered status-quo and directed the respondent to file a counter by 29.03.2019, with the case listed for the same date for further proceedings. 2. Additionally, the petitioner requested a stay on the operation of the impugned order pending the disposal of the petition. The court did not provide specific details regarding the stay but ordered a status-quo, indicating a temporary suspension of any action based on the impugned order until further proceedings. The case was scheduled for a future date for the production of relevant records, ensuring a comprehensive review of the matter before making a final decision.
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