9911796707
TMI Blog2024 (5) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... ty carried out by the petitioner and therefore, the stand of the third respondent was incorrect. Considering the fact that the issue has to be decided one way or the other on the correct classification adopted by the petitioner and the respondents, this Court is inclined to set aside the impugned order subject to the petitioner depositing 10% of the disputed tax with the third respondent within a period of 30 days from the date of receipt of a copy of this order. The petitioner shall file detailed reply to the impugned order enclosing the technical literature and produce the samples before the third respondent The impugned order, which stands quashed, shall be treated as corrigendum to the notices issued to the petitioner prior to the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9,452/-, CGST Rs. 3,533/- SGST Rs. 3,533/-). This amount is also ordered to be confirmed. 4. The reasons given for confirming the demand proposed in the show cause notices issued to the petitioner prior to the impugned order are as under:- They have also not availed the opportunity of personal hearing extended to them to express their views. In the absence of any valid reply, and non-cooperation from the taxable person, the proper officer has nothing to do rather than to finalise the case with reference to the materials available with them. As already discussed in the Show Cause Notice, the natural Coir Fibres which is in Light Brown Colour, after subject to certain manufacturing process utilizing the chemicals purchased, and after manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uted tax with the third respondent within a period of 30 days from the date of receipt of a copy of this order. The petitioner shall file detailed reply to the impugned order enclosing the technical literature and produce the samples before the third respondent The impugned order, which stands quashed, shall be treated as corrigendum to the notices issued to the petitioner prior to the impugned order. 8. It is made clear that the petitioner shall comply with the directions contained herein within a period of 30 days from the date of receipt of a copy of this order. The third respondent shall hear the petitioner and pass a fresh order de nova on merits and in accordance with law preferably within a period of 45 days thereafter. 9. The Writ P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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