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2023 (12) TMI 1168

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..... transporters recorded during enquiry, needs to be provided to the petitioner, so that the petitioner can take appropriate plea before the adjudicating officer on the case being made out by the department against the petitioner so that, the adjudicating officer can consider such plea of the petitioner in adjudication of the show cause notice. Accordingly, request of the petitioner to provide that statement of the transporter as made in the letter dated 17 November 2023 needs to be complied by the Adjudicating Officer, within a period of two weeks from today - The adjudicating officer, after furnishing to the petitioner the documents, shall fix a convenient date when the petitioner can be heard on the show cause notice and thereafter, procee .....

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..... dents by themselves, their subordinate, servants and agents from acting upon or taking any further proceedings in pursuance of and/or in implementation and/or in furtherance of the, (i) the impugned show cause notice no. ACST/D-003/INV/M/s SPCX Pvt Ltd/Show cause/B-22 dated 11.08.2023 issued by the Respondent No. 3 (Exhibit A1 ); and (ii) the impugned show cause notice no. ACST/D003/INV/M/s SPCX Pvt Ltd/Show cause/B-48 dated 02.11.2023 issued by the Respondent No. 3 (Exhibit A2 ); (c) this Hon ble Court be pleased to restrain the Respondents from giving effect to or initiate any steps or proceedings in respect of (i) the impugned show cause notice no. ACST/D-003/INV/M/s SPCX Pvt Ltd/Show cause/B-22 dated 11.08.2023 issued by the Respondent .....

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..... investigation and recorded certain statements. These records of investigations are crucial in the present matter. Hence, in the above referred matter, we would like to make following requests: 1. Grant us a chance of personal hearing 2. In para 1 at page no. 2 of impugned SCN, there is reference of statement of one of the transporters. We hereby request your good self to provide us copies of the said statement. 3. In para 1 of page no.2, there is a reference of summons issued to multiple transporters. In this regard, request you to provide us copies of all the summons issued in the present case, responses received, and statements recorded alongwith all other relevant documents. 4. Grant us a chance of taking cross examination of relevant tr .....

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..... r dated 17 November 2023 needs to be complied by the Adjudicating Officer, within a period of two weeks from today. 7. We are informed by the learned Counsel for the petitioner that all the three directors of the petitioner are not required to remain present at the hearing of the show cause notice and Mr. Arun Singhal, one of the directors who is stated to be dealing with the operations and taxation of the petitioner, would now appear and co-operate in the adjudication of the show cause notice. We accept such statement as made on behalf of the petitioner. 8. The adjudicating officer, after furnishing to the petitioner the documents as referred above, shall fix a convenient date when the petitioner can be heard on the show cause notice and t .....

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