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TMI Blog2025 (3) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... ut it was not able to produce the same before the Assessing Authority, still in the interest of justice and as per the statement of the learned counsel for the appellant, since the appellant is in possession of declaration Form 'C', one last opportunity is granted to the appellant to produce the declaration in Form 'C' before the Assessing Authority. The case is remanded to the Assessing Authority to consider and verify the declaration Form 'C' produced by the appellant and after considering the same, pass a fresh order - one last opportunity is granted to the appellant to produce the declaration Form 'C' before the Assessing Authority within a period of two weeks from the date of passing of this order and the Assessing Authority is direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 creating an additional demand of Rs. 55,22,542/- under the Central Sales Tax Act was rectified vide order of rectification dated 30.08.2005. Since the appellant produced Form 'C' to the tune of Rs. 47,44,125/-, the order was rectified and the appellant was directed to make the payment of Rs. 53,80,219/- vide order dated 30.08.2005. The appellant challenged order dated 30.08.2005 before the Joint Excise and Taxation Commissioner (Appeals), Faridabad, on the ground that the appellant was in possession of declaration Form 'C' and more time be given to him to produce the balance forms, because of nonproduction of which, the demand to the extent of Rs. 53,80,219/- was created vide rectification order dated 30.08.2005. The Joint Excise & Taxati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expressed their inability to procure the same from their respective authorities. 8. On being asked by this Court regarding the possession of declaration in Form 'C', learned counsel for the appellant contends that the appellant is in possession of the declaration Form 'C' pertaining to the assessment year 1999- 2000 and the same can be produced before the Assessing Authority. 9. Though perusal of the record shows that the appellant was granted a number of opportunities to produce declaration Form 'C' but it was not able to produce the same before the Assessing Authority, still in the interest of justice and as per the statement of the learned counsel for the appellant, since the appellant is in possession of declaration Form 'C', one last ..... X X X X Extracts X X X X X X X X Extracts X X X X
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