9911796707
TMI Blog2017 (10) TMI 1644X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner was running a registered partnership firm formed on April 1, 2004 with effect from March 25, 2004 with three partners for imparting educational coaching to aspirants for clearing examinations of ITT JEE Entrance Test and were carrying their business. On April 26, 2004 the petitioner-firm was registered for service tax purposes and has regularly been filing the service tax returns and paying the service tax and no proceedings under Chapter-V of the Finance Act, 1994 Was pending against it as on October 19, 2005. However, under the Service Tax Code No. TMPRW 4414BST001, respondents found some irregularities. On October 19, 2005, respondent Nos. 4 and 5 with other officials and subordinate staff came to the business place of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of individual students and receipts thereof which does not form part of the resumption memo. The petitioner replied the show-cause notice on February 20, 2006 in substance that in absence of photocopies of the utilized material/record proper reply is not possible on merits and simultaneously requested to provide the same. The specific allegations which are made in paragraph Nos. 4 and 5 of the writ petition which reads as under: "4. That on October 19, 2005, respondents Nos. 4 and 5 with other officials and subordinate staff came to the business place of the petitioner-firm and in suspicious and dubious circumstances, even with- out disclosing their identity by way if legal authorisation, arbitrarily, illegally and in utter disregard of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to mention here that the alleged search and seizure proceeding was carried out in absence of respondent No. 3 and in the busy locality but no attempt was made by respondent Nos. 4 and 5 to secure the presence of two independent and respectable inhabitants (witness) and the entire alleged search and seizure proceeding was completed in absence thereof in harassing environment and even the requisite panchnama along with seizure memo duly signed, by two independent and impartial witnesses was not delivered to the petitioner-firm. The statement of Sh. D.B. Singh, partner was recorded in duress conditions. Besides the seized records and materials under the panchnama and seizure memo, other records were also resumed by the respondent as per the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Jurisdictional Assistant Commissioner as it was not a routine visit. No threatening was given to the petitioner about arrest. The statement of Shri D.B. Singh partner was recorded under section 14 of the Central Excise Act/1944 on the sport without any duress. He tendered the statement in his own neat and coherent handwriting." 2.2. Counsel for the petitioner Mr. Gupta contended that in spite of the specified provision of section 82 of the Finance Act, 1994, the respondents sought reliance on the circular which reads as under: "There will be no visit by the Central Excise Officers to the premises of the assessees of service tax for carrying out any routine checks. Assistant Collectors will be required to accord permission for visi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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