2019 (6) TMI 721

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..... ithout specifying which of the two contraventions, the assessee is guilty of was defective and the penalty imposed in pursuance of such defective notice was not sustainable. See Amrit Foods vs Commissioner of Central Excise UP [ 2005 (10) TMI 96 - SUPREME COURT as well as DR. MURARI MOHAN KOLEY [ 2018 (9) TMI 1 - CALCUTTA HIGH COURT] and M/S. SRMB SRIJAN LTD [ 2019 (4) TMI 1502 - CALCUTTA HIGH COU .....

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..... Murari Mohan Koley, ITAT No. 306 of 2017 (so far unreported) decided on 18th July, 2018, judgements of the Karnataka and Bombay High Courts referred to in the preceding judgement and an unreported judgement of the Division Bench in Principal CIT - 1, Kolkata Versus M/S. SRMB Srijan Ltd. made on 26th February, 2019 on the same point. We make it absolutely clear that we have only gone into the que .....

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