2016 (5) TMI 1201

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....titioner : P. M. Choudhari For the Respondent : P. Prasad ORDER Heard. By this writ petition, under Article 226 of the Constitution of India, the petitioner is challenging the order dated 30.12.2014 (Annexure-P/1) passed by the Settlement Commission in Settlement Application No.4088/2014 to 4090/2014 dated 03.03.2014. 2. Learned counsel for the petitioner has drawn our attention to ....

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.... 3. The sole contention of the learned counsel for the petitioner is that the aforesaid calculation was filed on 11.12.2014 at the back of the petitioner and therefore, an opportunity should be granted to the petitioner to explain the same. To support the aforesaid, he has placed reliance to the decision of Apex Court in the case of Aurangabad Electricals (P) Ltd. vs. Commissioner of Central Exci....

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....tual expenses incurred on account of freight, loading, unloading charges, profit margin etc. The learned senior counsel would submit that the appellants could have supported their defence pleaded in their objections filed to the show cause notice by producing relevant documents including the certificate issued by its chartered accountant but due to unavoidable and unforeseen circumstances, they co....

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....llant had produced the Certificate along with the other papers filed before the Tribunal, may be after the appeals were heard and reserved for judgment. In the normal course, we would not have accepted either the submission of the learned senior counsel or we would have taken note of the Certificate. Keeping in view the well settled principles laid down by this Court that technicalities should not....