2024 (1) TMI 1462

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....tam Sri Narasimha And Hon'ble Mr. Justice Aravind Kumar For the Petitioner : Mr. S.K. Bagaria, Sr. Adv., Mr. Onkar Sharma, Adv., Mr. Sudipta Bhattacharjee, Adv., Mr. Rishabh Prasad, Adv., Ms. Amishka Gupta, Adv., Ms. Amish Gupta, Adv., Mr. Rajat Mittal, AOR. For the Respondent : Mr. N. Venkatraman, A.S.G., Mr. Mukesh Kumar Maroria, AOR, Mr. Arijit Prasad, Sr. Adv., Mr. Shashank Bajpai, A....

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....d" under the 121(r): "121(r) ''quantified", with its cognate expression, means a written communication of the amount of duty payable under the indirect tax enactment;" 5. Further, Circular:1071/4/2019-CX.8 dated 27.08.2019 clarifies that; "(g) Cases under an enquiry, investigation or audit where the duty demand has been quantified on or before the 30th day of June, 2019 are el....

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.... on the basis of invoices as stated in my reply to question no. 1, and prepared in Excel, the calculation made on excel may be trusted as correct." 7. It is also submitted by the learned Senior Counsel for the appellants that it is on the basis of such statement that the benefit of the Scheme was extended to the main Company on 27.12.2019. That be the situation, within two days thereafter, the ....