TMI Blog2019 (8) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... ioners - HELD THAT:- We are, in the facts of the case and evidence placed before us, not impressed with the submissions made on behalf of the Respondents and were proceeding to pass an order finally. At that time, Mr. Kantharia, learned Counsel for the Respondents, sought time to take further instructions and prepare himself better, as this petition was shown under the caption of admission. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es was reversed by the Petitioners as the Respondents during investigation threatened arrest in the absence of payment/reversal of Cenvat Credit. This even though the Petitioners had given to the officers of the Revenue opinions of Advocates to the effect that no arrest in such facts is permissible. The Petitioners placed reliance upon the decisions of the Supreme Court in Dabur India Ltd. vs. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents stated that there was no threat of arrest ever issued to the Petitioners. Therefore, the statement of the Petitioners should not be accepted. He further submits that a show cause notice has already been issued. Therefore, no orders should be passed. We are, in the facts of the case and evidence placed before us, not impressed with the submissions made on behalf of the Respondents and were p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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