2021 (4) TMI 824

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner : Mr.P.S.Raman Senior Counsel Mr.S.P.Maharajan For Respondent : Mr.S.Gurumoorthy And Mr.G.Vidhya Maheswaran ORDER Heard the learned senior counsel appearing for the petitioner and the learned standing counsel appearing for the respondent. 2.The petitioner is engaged in manufacture of cements and is falling within the jurisdiction of the first respondent. The case on hand relates to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cation dated 29.12.2020 calling upon the petitioner to furnish the details sought for. It is seen that on the very next day ie., 30.12.2020, the petitioner submitted all the relevant details to the jurisdictional Range officer. It appears that even before receiving the petitioner's reply, the range officer informed the adjudicating authority vide e-mail dated 30.12.2020 that the noticee had no....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s no response forthcoming from the assessee. It was in such a background, the impugned order came to be passed. 5.I am satisfied that there was absolutely no delay on the part of the petitioner. On the other hand, the relevant materials furnished by the petitioner were not taken note of before passing the impugned order on 30.12.2020. Therefore, the adjudicating authority has to necessarily rev....