First Respondent Barred from Conducting Inspections on Petitioner's Premises; Assessments Submitted Only to Second Respondent.

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....It is not open to 1st respondent to undertake any inspection in guise of demonstration to make assessment – When petitioner has admittedly submitting assessments only to 2nd respondent, 1st respondent cannot embark upon fresh demonstration of the petitioner premises with the aid of the central excise department and the electricity board officials - HC....