2024 (7) TMI 304

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....J Mr. Uday Shankar Bhattacharya, Advocate Mr. Tapan Bhanja, Advocate ... for the appellant Mr. Samir Chakraborty, Advocate Mr. B. Sengupta, Advocate ... for the respondent ORDER Order on IA GA/1/2020 (Delay Condonation Application) 1. This appeal has been filed beyond limitation by 223 days along with delay condonation application. Learned counsel for the respondent states that the ....

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.... the Annual Statistics Reports (annexed at page 27 of the Appeal Paper Books) puts the consumption figure of oxygen gas as 80660.124 Cu. Mtr., whereas one more sheet of the same Account Books annexed at page 26 of the appeal, puts the same as 1,11,796.522 Cu. Mtr.. These figures have been allegedly used by the Department to foist the case of the clandestine removal against the appellants. We find ....

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.... any reasons as to why such figures were shown in Page 429 of the Annual Statistics Reports. We find that no other effort has been made by the Department to find as to what has happened to the balance quantity, if at all, there was a discrepancy. No statements were recorded and no proof of any clandestine removal, transportation of the same and financial transaction in that regard are put forth. U....

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.... the same are not sustained. Moreover, the issue pertains to 2001-2002. The Annual Book of Statistics was given to the authorities in 2002 itself. The Revenue does not deny this fact and therefore, issuing the show-cause notice, after two years, is not tenable. The appellant, being a Public Sector Undertaking, no mens rea can be attributed as no particular independent officer of the appellant is g....