2021 (6) TMI 865

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....y, these writ petitions were filed. The petitioner is having their place of business at Anuppankulam, Sivakasi, Virudhungar District. The petitioner had registered themselves as a dealer with the respondent herein. The petitioner's business premises were inspected by the officials of the Central Excise Department on 07.08.2013. They seized CPUs/laptop boxes from the petitioner as well as from the office premises of the petitioner's sales tax consultant. The Central Excise authorities arrived at assessable value of the goods cleared for sale during the said years with the excise duty liable and taxable as follows : 2.The stand of the respondent is that the petitioner had reported lesser sales turn over and if the returns filed by t....

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....oner reiterated all the contentions set out in the affidavits filed in support of the writ petitions. His core argument is that the respondent could not have mechanically adopted the approach of the Central Excise Department. The respondent was obliged to conduct an independent enquiry and thereafter re-determined the petitioner's turn over as well as tax liability. He placed heavy reliance on the decision reported in (2012) 54 VST 383 (Mad) (State of Tamil Nadu vs. Sayar Jewellery). The Hon'ble Division Bench of this Court in the said decision held as follows : "5.In so far as it relates to the substantial question of law (1) is concerned, it is the contention of the Revenue that the assessee having given a statement before the C....

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....entral Excise Department, the Sales Tax department initiated revision proceedings against the assessee. The Hon'ble Judge noted that the show cause notice proceedings have not culminated into any final order against the assessee and wondered what would happen to the order of reassessment if ultimately the Excise Department were to drop the proceedings without levying any duty or penalty from the petitioner. Such is not the case here. The respondent has initiated action only after the excise department passed final orders. Again, no exception can be taken to the proposition laid down by the Hon'ble Division Bench of this Court in State of Tamil Nadu vs. Sayar Jewellery case. The question is what was laid down by the Hon'ble Divis....

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....itely workout his other remedies in the manner known to law. The period during which these writ petitions were pending and the period during which the impugned orders are kept in abeyance will of course be excluded in the matter of computing limitation. 7.In this view of the matter, these writ petitions are disposed of in the following manner : (a)The CESTAT, Chennai Bench is requested to dispose of the appeals filed by the petitioner on merits and in accordance with law within a period of five months from the date of receipt of copy of this order. b)If the appeals filed by the petitioner cannot be disposed of within the said period, it is for the petitioner to obtain an interim order of stay of the final orders passed by the Central E....