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TMI Blog2017 (11) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... he entire records pertaining to the case on the next date of hearing - petition is part heard - matter on remand. - W.P. (C) No. 7063 of 2016 and C.M. No. 29071 of 2016 (Stay) and C.M. Appl. 29072 of 2016 (Exemption) - - - Dated:- 21-8-2017 - MR. S. MURALIDHAR AND MR. PRATHIBA M. SINGH, JJ. For The Petitioner : Mr. J.K. Mittal, Advocate For The Respondents : Mr. Sanjeev Narula, Senior Standing Counsel for Revenue. Ms. Biji Rajesh, Advocate for Mr.Gaurang Kanth, Advocate for R5 ORDER C.M APPL. 29072/2016 (Exemption) 1. Allowed, subject to all just exceptions. W.P. (C) No. 7063/2016 C.M. No. 29071/2016 (Stay) 2. The principal prayer in this writ petition under Article 226 of the Constitution of In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a sum of ₹ 8,90,06,226/-. The amount demanded by the third SCN was 22,23,48,241/-. 6. By letter dated 19th September 2014, the Petitioner requested Respondent No. 2 that the Audit proceedings be finalized. Inter alia , it was pointed out that relevant registrars/records/documents for the period AYs 2009-2010, 2012-13 have been taken over by the Audit Team without permission. When these repeated requests for inspection of the records were not heeded, the Petitioner filed the present writ petition. 7. On 10th August, 2016 this Court passed the following order: Issue notice to the respondents, returnable on 18.10.2016. Mr.Pramod Kr.Rai, counsel for respondents no.2, 3 and 4 and Mr.Gaurang Kanth, counsel for responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above order was passed without any files being furnished or the petitioner s claim being heard. Be that as it may, the said order has been challenged by the Petitioner before the Customs Excise and Service Tax Appellate Tribunal (CESTAT). 11. Apart from the fact that the petition raises a challenge to the validity of Rule 5 A (1) of the ST Rules, it makes very serious allegations against the Respondents No. 2 and 3 regarding the abuse of powers and patent illegality in carrying out the survey/seizure operation in the premises of the Petitioner. It is alleged that the officers of Respondent No. 2 and Respondent No. 3 have deliberately destroyed or misplaced the record/official files pertaining to Audit conducted in the year 2014 and subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or General of Audit (Central Receipt), CERA Head Quarters/Respondent No. 5 is directed to submit an affidavit to this Court on the basis of the averments made in the present petition through its Senior Audit Officer on the consequences that flow from the failure to submit a final Audit report with particular reference to circular No. 985/09/2014-CX dated 22nd September, 2014 issued by the Central Board of Excise Tax. The affidavit would also suggest the corrective action that is required to be taken in the event of such failure of submitting of the official Audit Report in terms of para 5.9 of the said circular. (v) If the record /files that were taken away by the Audit Team and the record that was seized from the premises of the Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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