2024 (9) TMI 907

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....RCIAL TAX ORDER The Court made the following order : Smt. Santhi Chandra, learned Senior Standing Counsel takes notice on the respondents 3 & 4 and seeks time to file counter after obtaining instructions. The case of the petitioner is that he had declared that the rate of tax payable by him is 12% and had paid the tax declared by him. However, the respondent authorities have taken the view tha....

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....dia in the case of Uniworth Textiles Ltd Vs. Commissioner of Central Excise, Raipur (2013) 9 SCC 753  and on the Judgment of the Hon'ble Supreme Court of India in the case of Pushpam Pharmaceuticals Co. Vs. CCE 1995 Supp (3) SCC 462 to contend that the jurisdictional facts for assuming jurisdiction, namely willful suppression of fact, is not made out in the show-cause notice. Smt. Santhi Cha....