2024 (3) TMI 331

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....ranay Jain and Mr. Karan Singh, Advocates. For the Respondents: Mr. Jagdish Chandra Solanki, SPC with Ms. Saakshi Yadav, Advocates. Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate. JUDGMENT SANJEEV SACHDEVA, J (ORAL) 1. Petitioner impugns order dated 27.12.2023, whereby the show cause notice dated 25.09.2023, proposing a demand against the petitioner has been disposed and a deman....

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....o the petitioner before passing the impugned order. 4. He further submits that a detailed reply dated 24.10.2023 was filed to the Show Cause Notice, however, the impugned order dated 27.12.2023 does not take into consideration the reply submitted by the petitioner and is a cryptic order. 5. Perusal of the Show Cause Notice shows that the Department has given separate headings of alleged excess c....

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....rvation in the impugned order dated 27.12.2023 is not sustainable for the reasons that the reply filed by the petitioner is a detailed reply. Proper officer had to at least consider the reply on merits and then form an opinion whether the reply was vague or failed to counter the demands made. He merely held that the reply is vague which ex-facie shows that proper officer has not applied his mind t....