2018 (1) TMI 769

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....titioner. Mr.R.N. Das, Sr. Adv., Ms.Aishwarya Rajyashree, Adv., Mr.Somnath Ganguli, Ms.Manasi Mukherjee, Advs., for the respondent ORDER The Court : Party/parties are represented in the order of their name/names as printed above in the cause title. Mr.Raghavan, learned Counsel appearing for the petitioner/assessee, submits as follows : (a) By an order dated 15th December, 2005 of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e order dated 6th December, 2016 (supra), the matter went back to the Commissioner for fresh consideration in the light of the observations made in the solemn order. (d) The petitioner made exhaustive written and oral submissions before the Commissioner/Respondent No.1 to demonstrate that there were no reasons to believe that the credit of duty availed of/utilised by the petitioner/assessee for....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion 11A(18) of the 1944 Act. Second, on an ex facie erroneous perception of the availment of credit beyond the outer limit by the petitioner/assessee, directed a special audit of the assessee by a coequal functionary namely, the Commissioner (Audit- I Commissionerate). (g) On the first finding of the Respondent No.1, Mr.Raghavan does not raise any dispute at this stage. (h) On the second fin....