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TMI Blog2022 (4) TMI 985X X X X Extracts X X X X X X X X Extracts X X X X ..... tum of manufacture and therefore they are relevant for arriving at the sales turn over, which has been suppressed by the petitioner. Hence, p rima facie there is no merits for interference at this stage. These writ petitions are dismissed by giving liberty to the petitioner to file a statutory appeal before the Deputy Appellate Commissioner within a period of 30 days from the date of receipt of a copy of this order. The Deputy Appellate Commissioner shall however keep the proceedings pending and await for the orders to be passed by the CESTAT, Chennai, in the statuary appeal filed by the petitioner against the orders determining the demand, which would give the correct indication of the turn over, which has escaped assessment - petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manded. 3.The learned Senior Counsel for the petitioner fairly submits that the order passed pursuant to the show cause notice issued by the Excise Authority has culminated in confirmation of demand and that the petitioner is in appeal before the CESTAT Chennai. 4.It is submitted that the impugned orders passed by the respondent based on the information without an independent exercise is contrary to the decision of the Gujarat High Court in the case of Futura Ceramics Private Limited and another Vs. State of Gujarat and others reported in 2012 (12) TMI 955 . In this connection, a reference was made to the following passage from the aforesaid decision:- It may be that the raid carried out by the Excise duty and the material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice proceedings has culminated into any final order against the petitioner. We wonder what would happen to the order of re -assessment, if ultimately the Excise Department were to drop the proceedings without levying any duty or penalty from the petitioner. 5.Opposing the prayer, the learned Government Advocate for the respondent submits that the impugned orders are well reasoned and require no interference. It is submitted that the petitioner has an alternate remedy before the Deputy Appellate Commissioner against the impugned orders under the provisions of TNVAT Act, 2006 and therefore, these writ petitions are liable to be dismissed. It is further submitted that once a statutory authority under the Central Excise Act, 1944 has co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. The Deputy Appellate Commissioner shall however keep the proceedings pending and await for the orders to be passed by the CESTAT, Chennai, in the statuary appeal filed by the petitioner against the orders determining the demand, which would give the correct indication of the turn over, which has escaped assessment. In case, the petitioner succeeds, to that extend, the demand can be pre-worked and requantified by the Deputy Appellate Commissioner. While filing the appeal before the Deputy Appellate Commissioner, the petitioner shall furnish the details of the appeal filed before the CESTAT, which is said to be pending as on date. The Deputy Appellate Commissioner or the State or the Appellate Authority under the new regime shall be ke ..... X X X X Extracts X X X X X X X X Extracts X X X X
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