2022 (4) TMI 1198

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....is directed against the order dated 22nd November, 2021 in W.P.A. No.15695 of 2021. The appellants /writ petitioners challenged the jurisdiction of the 7th respondent, the Sr. Audit Officer / SSCA-FAP-4 in issuing two communications both dated 22nd March, 2021 enclosing a memo called as "spot memo". The appellants questioned the action of the 7th respondent in the writ petition, firstly, on the ground that there is no jurisdiction for the audit department to issue such a notice and in this regard, places reliance on the decision of the High Court of Bombay in Kiran Gems Private Limited - Vs. - Union of India reported in 2021 SCC OnLine Bom 98. This decision was relied on for the proposition that the Central Excise Revenue Audit (CERA) canno....

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....s department, there is an irregularity in the availabilment of credit, then appropriate proceedings under the Act should be initiated and after due opportunity to the appellants, the matter should be taken to the logical end. 4. We find that such a procedure had not been adopted in the instant case and the appellants appears to have been dealt with in a most unfair manner in the sense that from the year 2018 for the very same TRAN - 1 issue the appellants have repeatedly been summoned, issued notices etc. The spot memos, which have been communicated to the appellants along with the communications dated 22nd March, 2021 is also for the very same purpose. 5. Thus, it is not clear as to why different wings of the very same department hav....