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TMI Blog2018 (9) TMI 1393X X X X Extracts X X X X X X X X Extracts X X X X ..... -09-2018 And R/TAX APPEAL No 1135 of 2018 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... in the following manner :- "8. Having heard learned advocates for the parties at considerable length at the outset, we may straightaway agree with the suggestion of the counsel for the Revenue that the present group of cases do not fall in the same category as the judgment of this Court in case of Futura Ceramics (petitioner) Ltd v. State of Gujarat reported in [2013] 40 taxmann.com 404 (Gujara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;s sale of Rs. 5.97 crores (i.e. the suppressed sale of 5.25 crores coupled with excise duty element of 73.55 lacs) had escaped assessment. He accordingly, framed the assessment after rejecting the petitioner's objections. Such assessment order was challenged by the petitioner before the High Court on the ground that the Assistant Commissioner of Commercial Tax had proceeded merely on the sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessing Officer has not proceeded on the basis of show-cause notice taking the proposals contained in such show-cause notice as having achieved finality. He has put the assessees to notice with respect to the contents of such show-cause notice issued by the Excise department and also elicited assessee's response to the same. Whether this was sufficient to enable him to frame assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the provisions of the Act with intent to evade payment of duty. 9. Under the circumstances, the Assessing Officer cannot be expected to defer completion of assessment awaiting final order of adjudication in excise proceedings at the risk of his assessment getting time barred. Even otherwise, in a given case, the material that may be brought on record in excise proceedings may be different f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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