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TMI Blog2017 (10) TMI 1476X X X X Extracts X X X X X X X X Extracts X X X X ..... n confirming the proposal in the revision notice - HELD THAT:- Apart from that, the impugned assessment order has been passed solely guided by the 'D3' report formulated by the Enforcement Wing Officers. Even in the para wise comments furnished by the learned Special Government Pleader by the respondent vide letter dated 02. 02. 2007, the same stand has been taken stating that the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . P. No.48159 of 2006 And M. P. No. 1 of 2006 - - - Dated:- 10-10-2017 - MR T. S. SIVAGNANAM, J. For The Petitioner : Mr. K. Soundararajan For The Respondent : Mr. K. Venkatesh And Government Advocate ORDER Heard Mr. K. Soundararajan, learned counsel for the petitioner and Mr. K. Venkatesh, learned Government Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considering the input of raw materials. Apart from that the total current consumption chargers for the period from 01. 04. 2004 to 26. 01. 2005 was taken into consideration and deficit production was calculated. This being a higher figure, the same has been adopted. Probably, the case study can be a reason for issuing a revision notice, but that cannot be the sole basis for completing the assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent has levied penalty on the ground of misuse of Form XVII. The petitioner filed an application under Section 55 of the TNGST Act to rectify the assessment order. This has been rejected by order dated 11. 10. 2006, stating that the machineries were not installed. Hence, the misuse of Form XVII occurred only during the assessment year 2004-05 and levy of tax and penalty under Section 23 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the respondent for fresh consideration. The petitioner is directed to file their objections to the revision notice within a period of 30 days from the date of receipt of a copy of this order. After which, the respondent shall afford an opportunity of personal hearing and re-do the assessment in accordance with law. The 50% of the disputed tax remitted by the petitioner shall abide by the fre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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