9911796707
TMI Blog1996 (9) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... pose of the same in accordance with the law. 2.The petitioner M/s. The Metal Powder Company Ltd., is a Public Limited Company. The Secretary of the Company in his affidavit filed in support of the writ petition states that the petitioner company availed exemption in terms of Notification 184/88, dated 13-5-1988. The Second respondent issued show cause notice on 8-12-1992 that the petitioner company was not entitled for the exemption under the aforesaid notification. The petitioner sent a reply on 11-3-1995. After giving an opportunity to the petitioner company, the second respondent passed the Order-in-Original No. 18/96, dated 31-1-1996, rejecting the contentions of the petitioner company. Aggrieved by the same, the petitioner preferred a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are no hard and fast rules. But prudence, discretion and circumspection are called for. There are several other vital considerations apart from the existence of a prima facie case. There is the question of balance of convenience. There is the question of irreparable injury. There is the question of the public interest. There are many such factors worthy of consideration". He contended that the impugned order is not sustainable in law. The learned Senior Counsel referred to Section 35A(4) and (5) of the Act and pointed out that the order of the Collector (Appeals) disposing of the appeal must be in writing and shall state the points for determination, the decision thereon and the reasons for the decision and the same has to be communicated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at all the tests laid down by the Supreme Court in grant of interim orders will also apply for the exercise of discretion under proviso to Section 35F of the Act. As observed by the Supreme Court, there can be and there are no hard and fast rules, but prudence, discretion and circumspection are called for. I am of the view that under proviso to Section 35F of the Act, apart from the existence of prima facie case and hardship to the assessee, the interest of revenue has to be considered. 5.Further in the instant case, the impugned order has been communicated to the petitioner by means of a telegram. The original order signed by the first respondent has not been communicated to the petitioner. It is not in accordance with law and procedure l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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