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    <title>1992 (2) TMI 217 - CEGAT, CALCUTTA</title>
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    <description>A quasi-judicial excise order must be reasoned, must address the taxpayer&#039;s objections, and cannot rest on conclusory findings of clandestine removal or suppression. Where the order does not explain how the extended limitation period is attracted, the limitation plea is not properly dealt with and the demand cannot be sustained on that basis. Where relied-upon documents are not supplied and the order is non-speaking, natural justice is violated because prejudice is caused to the affected party. Fresh adjudication is therefore required after supplying the documents, granting a personal hearing, and passing a speaking order considering all submissions.</description>
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    <pubDate>Wed, 19 Feb 1992 00:00:00 +0530</pubDate>
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      <title>1992 (2) TMI 217 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=81777</link>
      <description>A quasi-judicial excise order must be reasoned, must address the taxpayer&#039;s objections, and cannot rest on conclusory findings of clandestine removal or suppression. Where the order does not explain how the extended limitation period is attracted, the limitation plea is not properly dealt with and the demand cannot be sustained on that basis. Where relied-upon documents are not supplied and the order is non-speaking, natural justice is violated because prejudice is caused to the affected party. Fresh adjudication is therefore required after supplying the documents, granting a personal hearing, and passing a speaking order considering all submissions.</description>
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      <pubDate>Wed, 19 Feb 1992 00:00:00 +0530</pubDate>
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