https://www.taxtmi.com/caselaws?id=40448 Laconic assessment memoranda that do not clearly disclose the basis of the demand cannot be readily sustained without examining whether the case is truly one of short levy under Rule 10 or a matter arising from self-assessment finalisation under Rule 173-I and the Chapter VII-A procedure. The text indicates that resolving the correct procedural basis requires scrutiny of the returns, explanations, and the interaction of Rules 173-A, 173-B, 173-F, 173-G and 173-I. It also states that a writ court should not reconstruct an uncommunicative order by supplying missing reasons, and that Article 226 interference was therefore not unwarranted. The demand was left to be dealt with in accordance with law. en-us Thu, 18 Aug 1977 00:00:00 +0530 Sat, 08 May 2010 12:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40448 Laconic assessment memoranda that do not clearly disclose the basis of the demand cannot be readily sustained without examining whether the case is truly one of short levy under Rule 10 or a matter arising from self-assessment finalisation under Rule 173-I and the Chapter VII-A procedure. The text indicates that resolving the correct procedural basis requires scrutiny of the returns, explanations, and the interaction of Rules 173-A, 173-B, 173-F, 173-G and 173-I. It also states that a writ court should not reconstruct an uncommunicative order by supplying missing reasons, and that Article 226 interference was therefore not unwarranted. The demand was left to be dealt with in accordance with law. Case-Laws Central Excise Thu, 18 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40448