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2017 (2) TMI 1264
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....ioner. Shri M.V.J.K. Kumar, Standing Counsel, for the Respondent. ORDER [Order per : V. Ramasubramanian, J.]. - The petitioner has come up with the above writ petition challenging a conditional order passed by the Tribunal on 18-11-2014 directing the petitioner to deposit a sum of Rs. 10,00,000/- as against a demand of Rs. 11,53,646/- together with interest and penalty. 2. Heard M....
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.... resulting in dismissal of the appeal. Thereafter, when a demand notice was served on the petitioner on 8-12-2016, he has come up with the present writ petition challenging an order passed about two years ago. 4. The first objection of the learned Senior Standing Counsel for the Department is that the petitioner ought to have availed statutory remedy of appeal under Section 35G of the Cent....
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....ing Counsel for the Department is that the petitioner was found to have collected excise duty from the Public Works Department and did not pass on the same to the Department. From the portion of the order-in-original dated 27-6-2012, it is pointed out by the learned Standing Counsel that as per the statements of the Executive Engineers of the Public Works Department, excise duty was collected by t....
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....ue that under Section 11D the period of limitation cannot be held against the department whenever duty is collected but not paid. But the question as to whether the duty was in fact collected or not and the question as to whether what happened during the period of six years after search, are all questions that should be addressed to by the Tribunal, when the appeal is taken up on merits. 9.&ems....