9911796707
TMI Blog2008 (1) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... under which provision of law the authorities have initiated proceedings and seized the machines - without expressing any opinion on merits and demerits of the case revenue is directed to consider the reply submitted by the petitioner as per law - 17516 of 2007 (T-TAR), - - - Dated:- 4-1-2008 - N.K. Patil, J. Shri K.S. Ravishankar, Advocate, for the Petitioner. Shri Y. Hariprasad, CG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machines and the rest (12 Nos.) have been sealed by the Assistant Commissioner, Davanagere. 3. It is the case of the petitioner that, after seizing 12 packing machines, the impugned communications issued by the 3rd respondent are without the authority of law and contrary to the relevant provisions of Central Excise Act and Rules and that they have not disclosed as to under which provision of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uesting the authorities to take a compassionate view in the light of the submissions made in the reply/representation/objections and intimate the relevant provisions of law as to how the duty is being demanded. Instead of communicating the provisions of law, the respondents have proceeded to issue impugned communications as per Annexures-C and D. 6. Learned counsel for the respondents have fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hand, without expressing any opinion on merits and demerits of the case and the stand taken by the authorities, it would suffice for this court to direct the 3rd respondent to consider the reply submitted by the petitioner vide Annexure-B and also the letter dated 11th December 2007 in accordance with law and strictly in compliance of the relevant provisions of the Central Excise Act, 1944 and aft ..... X X X X Extracts X X X X X X X X Extracts X X X X
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