2023 (2) TMI 997

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....nts : Mr. Jitendra Mishra with Mr. Satyaprakash Sharma and Ms. Manasi Bandwadekar. P.C. :- We have heard the learned Counsel at length. 2. Having considered the rival contentions, we do not deem it necessary to deal with the same in extensio as the proceedings are at the preliminary stage. The Petitioner is yet to file a reply to the show cause notice. 3. The Petitioner approached this Court....

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....acturing Ltd. vs. Commissioner of Customs, Delhi and also the final order passed on 29 June 2005. Para 6 thereof, which reads thus : "6. The impropriety alleged while proceeding under Rule 6 is that the Commissioner did not disclose or take into consideration the entire data relating to import of 'similar goods' during the period of dispute and that failure has vitiated the finding. This....

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....imports and both sides were heard in relation to the data so disclosed. Both sides have also filed written summaries of their arguments". 5. The learned Counsel for the Respondents submitted that it is open to the Petitioner to raise such contention as may be available in law and that the authority will deal with the same, and it is not necessary for this Court to adjudicate the rival contention....