2023 (3) TMI 451

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....nt : Shri Bipin Garg & Ms. J. Kainaat, Advocates For the Respondent : Ms. Tamana Alam, Authorized Representative ORDER SOMESH ARORA When the matter was called, learned Advocate appearing for the party brought to the notice of the Court that the issue arises from a letter dated 6.1.2020 by which Department sought to withdraw the permission granted to them dated 13.6.2019 for allowing job work i....

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....s Court after the learned Commissioner (Appeals) confirmed in appeal the action proposed by aforesaid letter dated 6.1.2020 and ordered by original authority. It is also found that after the letter which was in the nature of administrative diktat was treated as show cause notice by the respondent - Department, the Department also conducted searches later on the premises of job worker as well as th....

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...., in the aforesaid letter. While the same has been collated, as per the contention of the learned authorized representative subsequently after search, as allegedly certain discrepancies were found which indicated violations. It, therefore, appeared to the Department that the imputations in the letter dated 6.1.2020 were later on found to be true. Same, however is a subsequent development, but at t....