9911796707
TMI Blog2014 (7) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... f Taxes was passed on September 4, 2013. Thereafter notice was issued to the assessee on September 30, 2013. The assessee asked for a date and thereafter another date was given directing it to appear before the assessing officer on November 8, 2013. Again a date was prayed for and the matter was adjourned to December 16, 2013. Again a request for adjournment was made but it appeared that this was not allowed and the assessment order was passed. We are clearly of the view that the manner in which the assessee has acted does not entitle it to get any relief from this court. - In this case the assessing officer gave notices thrice to the assessee but it did not care to appear before the assessing officer and just kept asking for adjou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The case of the petitioner before the assessing authority was that the difference in the value of production, i.e., the short-fall in the value of production as reflected in the assessment notice was due to the fact that the petitioner had taken Cenvat credit in respect to the raw material on which it had paid excise. Therefore, it was stated that this Cenvat credit is the only difference in the cost of production and there is no actual difference because if this is taken into account than the cost of production is as reflected by the assessee. The assessing officer held that the excise paid on the raw materials was also part of the cost of production and therefore it cannot be deleted from the same and must be included in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty may be imposed proportionately accordingly to the result of examination of books of accounts of the appellant in respect of the amount of excise duty paid on purchase of raw materials was brought into the cost of production or not. The amount of excise duty not brought into the cost of production should be considered as concealment of turnover and should be put to tax along with interest and penalty This order was challenged by filing a revision petition by the assessee before the Commissioner of Taxes who refused to interfere with the order of the appellate authority. Thereafter the assessing officer again started proceedings and notices were issued to the assessee on September 30, 2013 to appear before the assessing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e has acted does not entitle it to get any relief from this court. If the assessee was aggrieved by the order passed in September, 2013 and knew that the assessing officer is taking action he should have immediately approached this court. He has approached this court after the order has been passed by the assessing officer. Once the assessing officer had passed the order the only remedy available to him is to file an appeal before the appellate authority. In this case the assessing officer gave notices thrice to the assessee but it did not care to appear before the assessing officer and just kept asking for adjournments. We cannot condone this sort of behaviour of the assessee. Therefore, we reject all the writ petitions with liberty res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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