9911796707
TMI Blog2013 (7) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... test by 31st October, 2013 whether the investment made by the assessee are in terms of the notifications referred to in our earlier order - In view of the detailed order passed by us the demand notice is kept in abeyance till the next date. - Case No :WP(C) 111/2013 - - - Dated:- 9-7-2013 - Mr S.Talapatra And Mr S.Talapatra, JJ. JUDGMENT 7th May 2013 we had passed a det ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in fact the assessee had utilized the amount of excise refunded to it for the purposes which were provided for in the scheme. With regard to the plant in question no such certification could be done because the representative of the State of Tripura did not attend the meeting of IAC. In our view, without entering into any other disputes, at this stage, it would be better if the State ensures that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said Committee can hold it s meeting. List on 2nd July, 2013. The interim direction to continue till the next date. Pursuant to the said order we have been informed by the learned Advocate General that the State has approached the Central Board of Excise and Customs on 6th June, 2013 to constitute a Committee to finally assess whether the assessee has made the investments in accordan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but as stated in our earlier order the Committee could not meet for certain reasons. Therefore, it would be in the interest of all concerned i.e. the assessee, the State Government as well as the Central Government that an appraisal is done by the Investment Appraisal Committee. It would not be proper to change the constitution of the committee also at this stage. In case, the assessee has actual ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
