2014 (12) TMI 867

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Sri Vivek Chandra Sekhar For the Respondent: Sri Jalakam Satyam Reddy ORDER (Per the Honble Sri Justice L. Narasimha Reddy)  Petitioner is in the field of steel re-rolling and is under obligation to pay excise duty on the product manufactured by it. On 25.03.1998, respondent No.1 issued a show cause notice to the petitioner stating that 3766.665 metric tonnes of mild steel was fou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....2001, refusing to grant any relief and requiring the petitioner to avail the remedies under the Act. Hence, this writ petition. The petitioner contends that the show cause notice itself was issued on the basis of imagination and with a view to get the matter settled, it has offered to pay a sum of Rs. 23,04,650/- and still, the Commission did not grant any relief. It is urged that the Commissi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cturer may himself come forward to agree for a particular course of action, instead of litigating the matter for years together. The matters before the Commission are mostly in the form of the conciliation in such a way that the interests of the Revenue on the one hand and the manufacturer on the other are protected. The consequences of long pending disputes are also taken into account. On the rel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eciated if only the Commission furnished a copy of the report to the petitioner enabling it to offer its own remarks. When the investigation is into the affairs of the petitioner, the only party which is immediately affected is the petitioner itself. Whatever may be the entitlement of any other agency to receive copy of such report, an agency which is immediately affected cannot be denied a copy t....