2016 (5) TMI 1156

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....he Respondent : Mr. Ratnesh Kumar, Advocate [Order per : D.N. Patel, J. (Oral)]. - This writ petition has been preferred challenging the summons issued by the respondent-authority dated 1-2-2016 whereby, this petitioner is directed to appear in person before the Superintendent (Prevention), Central Excise and Service Tax, Headquarter, Jamshedpur on 08.02.2016. Against this summons, the present pe....

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.... of Central Excise and it is submitted that big racket is going on in the name of M/s Netshelter Marketing Limited and there are several allegations against this petitioner. Several cheques vouchers of payment of service tax have been prepared. Huge amount of cenvat credit has been availed to the tune of Rs. 3.20 crores approximately and so far investigation which has been carried out shows involv....

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....ued the summons. The petitioner has not remained present in person, but, he has authorised his lawyer to remain personally present. (ii) It is submitted by the counsel for the respondent that this has no meaning at all because there cannot be an investigation of a lawyer of this petitioner. No question can be asked to a lawyer. The interrogation has to be carried out of this petitioner and theref....

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....igh ranking administrative officers of the respondent. This avoidance raises several doubts. Looking to the counter affidavit filed by the respondent it appears that several statements given by the other persons are absolutely false. Cross verification is must. Several challans of the payment of Service Tax have been found to be fake and fabricated. Huge amount of cenvat credit approximately Rs. 3....