2024 (1) TMI 1086

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....tendra B. Mishra a/w Ms. Sangeeta Yadav P.C : 1. We have heard learned counsel for the petitioners and learned counsel for the respondents. At the outset Mr. Singh, learned counsel for the petitioners has brought to our notice that the show cause notice in the present proceedings has been issued by the Directorate of Revenue Intelligence (DRI) as also the show cause notices now adjudicated a....

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....arises for the consideration. 2. Learned counsel for the respondents is also not disputing that the the show cause notice in question which is adjudicated was issued by the Directorate of Revenue Intelligence (DRI). In this view of the matter, we are inclined to pass similar orders as passed by this Court in the case of Elite Aromas (supra) as also the orders passed in Heranba Industries vs. Th....