2020 (1) TMI 896

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....ner, Central Excise, Kolkata - II under Section 14AA of the Central Excise Act, 1944 for special audit against the writ petitioner- appellant company (hereinafter referred to as the 'assessee'). As far back as in the year 2005, the Commissioner, Central Excise, Kolkata - II passed an order dated December 15, 2005, against the assessee for special audit under Section 14AA of the Central Excise Act, 1944. The assesse challenged the said order before this court by filing a writ petition being W.P. No.2269 of 2005. The said order for special audit was set aside by a learned Single Judge by an order dated December 06, 2016, directing, inter alia, as follows: "...In the present case although the impugned order is a reasoned one, the same w....

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....-02, 2002-03, 2003-04, 2004-05 and 2005 -06 (upto Oct'06). I also find that since this is a case of Special Audit, the matter may be dealt with by the Commissioner, Audit - I, Central Excise, Kolkata and hence I direct the case may be transferred to that Commissionerate to initiate further action at their end as stated above." The assessee again challenged the said order dated June 06, 2017 by way of the present writ petition. The learned Single Judge, by the order impugned in this appeal, held that the Commissioner, Central Excise, Kolkata - II had applied his mind to the records, considered the facts presented by the assessee, crossed the legal threshold required for formation of a belief and also met the requirement of natural justi....

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....Revenue that the assessee participated in the proceedings before the Commissioner, Central Excise, Kolkata - II without raising any issue as to his jurisdiction and, having suffered an order, the assessee could not contend that the said Commissioner had no jurisdiction to pass the said order. It is the case of the Revenue that since the learned Judge directed the Commissioner, Central Excise, Kolkata - II, to pass the reasoned order, the said Commissioner duly complied with the order. The order dated December 06, 2016, as quoted above, passed in the earlier round of writ petition, cannot be construed to mean that the learned Single Judge directed the Commissioner, Central Excise, Kolkata - II to pass the reasoned order, though such Commis....