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TMI Blog2006 (7) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... dent in TNGST 3961240/2004-05 dated March 24, 2006 calling upon the petitioner to file objections, if any against the proposal with relevant records so as to enable the respondent to pass assessment order for the assessment year 2004-05. Due reply has been submitted by the petitioner to the proposal notice. It is the further case of the petitioner that while that being so, it came to the notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . I heard the learned counsel for the petitioner and perused the material on record. The clarification is not a suo motu clarification issued by the first respondent. It is an invited clarification by the petitioner. It is also well-settled that if the petitioner is able to produce material to take a different view than the clarification issued by the Commissioner, that can be taken at the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istant Collector is entitled to complete the assessment as he thinks fit in exercise of his judgment and according to his understanding of the law and facts. For this purpose, he can call for and examine whatever documents he considers relevant. If the Assistant Collector fails to follow any judgment of the High Court or this court, the assessee had adequate statutory remedies by way of an appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d law. He has to make whatever enquiries he thinks necessary for determination of the value of excisable goods. The High Court in exercise of its jurisdiction cannot give guidance to Assistant Collector about the manner and mode in which the assessment should be made. In view of the above discussion, it is open to the petitioner to face the assessment order in accordance with law by submitting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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